Australia Tax News

Proposed changes to thin capitalization, dividend participation exemption

27 June 2013

Tax Laws Amendment (2013 Measures No. 2) Bill 2013 – introduced

27 June 2013

US, Australia, and UK announce plan to share data to combat offshore tax evasion

27 June 2013

Treaty between India and Australia – Indian decision that IT support services are not making available technical services

24 June 2013

Non-residents will be ineligible for capital gains tax concession

6 May 2013

Government to strengthen small business concessions

6 May 2013

Treaty between Australia and Chile enters into force

6 May 2013

Treaty between India and Australia – Indian decision on income from derivatives arising in the hands of FII

4 May 2013

Bill to address base erosion and profit shifting

4 May 2013

Proposed changes to taxation of financial arrangements

25 March 2013

US UPREIT is a capture foreign collective investment vehicle

25 March 2013

Allocation of funding costs to bank branches

9 February 2013

Update to general anti-avoidance rules – draft legislation released for comment

9 February 2013

Treaty between Australia and Malaysia – Australian interpretative decision on definition of permanent home

9 February 2013

Reduced withholding tax for energy efficient buildings re MITs

2 December 2012

Business restructure changes announced

2 December 2012

Review of attribution of income to permanent establishments

2 December 2012

Deductibility of return on Tier 2 instruments to be maintained

2 December 2012

Transfer pricing amendments receive Royal Assent, become law

23 October 2012

Review of tax consolidation rules

23 October 2012

Budget for 2012-13 – details

25 July 2012

Tax relief for small businesses announced

25 July 2012

Company tax rate to be lowered – draft legislation

17 April 2012

Interest withholding tax reduction deferred

22 December 2011

Protocol to treaty between Australia and Malaysia enters into force

18 October 2011

Treaty between Australia and Chile enters into force

27 July 2011

Treaty between Australia and Turkey enters into force

27 July 2011

Protocol to treaty between Australia and Malaysia enters into force

27 July 2011

Protocol to treaty between Singapore and Australia enters into force

9 January 2011

Final Ruling on interaction of thin capitalization and transfer pricing rules issued

27 November 2010