Australia Tax News

Determination on interaction between transfer pricing and debt/equity rules finalized

11 August 2008

Treaty between New Zealand and Australia – developments

11 August 2008

Australian Taxation Office – Delaware LP is foreign hybrid

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

Reform of anti-deferral regimes – Issues Papers released

21 June 2008

Treaty between India and Australia – Indian ruling on taxability of project monitoring services rendered by Australian company with PE in India

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

Treaty between the Netherlands and Australia – negotiations

14 May 2008

Draft ruling of taxation of ship and aircraft leasing profits

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

Treasury invites comments on future tax treaties

8 February 2008

ATO decides Dutch pension fund constituted as Stichting is trust

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

Treaty between Australia and Norway enters into force

4 November 2007

Consolidation rules to be amended to take rollovers into account

4 November 2007

ATO clarifies dealings with tax havens

4 November 2007

Treaty between Australia and France ratified

1 October 2007