Australia Tax News

Protocol to treaty between Australia and India enters into force

2 December 2013

Share trader was not carrying on a business, losses non-deductible

12 November 2013

Allocation of income under article 8 of Australian treaties

12 November 2013

Treaty between Australia and Turkey enters into force

16 September 2013

Treaty between Australia and Mauritius enters into force

16 September 2013

Treaty between Australia and Switzerland signed

16 September 2013

Changes to transfer pricing, GAAR enacted

16 September 2013

Budget for 2013-14 – details

27 June 2013

Treaty between China and Australia – application extended to new tax

27 June 2013

Treaty between Australia and United States – Australian Federal Court holds Cayman Islands partnership not US resident and cannot be assessed under the treaty

27 June 2013

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

Business restructure changes announced

2 December 2012

Reduced withholding tax for energy efficient buildings re MITs

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