Australia Tax News

Reform of anti-deferral regimes – Issues Papers released

21 June 2008

Treaty between Australia and Ireland – ATO: Irish Common Contractual Fund not treaty resident

21 June 2008

Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

21 June 2008

Foreign investment rules to be amended

14 May 2008

Draft ruling of taxation of ship and aircraft leasing profits

14 May 2008

Treaty between the Netherlands and Australia – negotiations

14 May 2008

Treaty between Australia and South Africa – new protocol signed

14 May 2008

Treaty between Australia and US – No treaty relief for US tax paid

14 May 2008

Withholding tax on payments from managed funds to be halved

16 March 2008

Treaty between Australia and Japan – details

16 March 2008

CFC attribution based on de-facto control test clarified

16 March 2008

ATO decides Dutch pension fund constituted as Stichting is trust

8 February 2008

Treasury invites comments on future tax treaties

8 February 2008

High Court decision on Australia-New Zealand tax treaty

8 February 2008

OECD released discussion draft on transactional profit methods

8 February 2008

Treaty between New Zealand and Australia – negotiations

8 February 2008

Treaty between Australia and United Kingdom – ATO interprets by reference to LOB provision in treaty between Australia and United States

8 February 2008

Interaction between thin capitalization and transfer pricing rules

16 January 2008

Treaty between Norway and Australia – erratum

3 December 2007

Treaty between Australia and Finland enters into force

3 December 2007

Treaty between Australia and Finland ratified

4 November 2007

Consolidation rules to be amended to take rollovers into account

4 November 2007

Treaty between Australia and Norway enters into force

4 November 2007

ATO clarifies dealings with tax havens

4 November 2007

Treaty between Australia and Norway ratified

1 October 2007

Treaty between Australia and France ratified

1 October 2007

Treaty between Australia and US – ATO explains treaty shopping

1 October 2007

Thin capitalization rules to be amended to accommodate IFRS

1 October 2007

Bill delivers on earlier promises

2 September 2007

Anti-deferral rules clarified

2 September 2007