Australia Tax News

Treaty between Australia and US – ATO explains treaty shopping

1 October 2007

Treaty between Australia and Norway ratified

1 October 2007

Thin capitalization rules to be amended to accommodate IFRS

1 October 2007

Bill delivers on earlier promises

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

Anti-deferral rules clarified

2 September 2007

New treaty between Australia and Japan – agreement on general terms

2 September 2007

General anti-avoidance provision applies to wash sales

29 July 2007

Treaty between Australia and India – No PE in Australia for supply chain activities

29 July 2007

Assignments of copyright subject to withholding tax

29 July 2007

UK limited liability partnerships are foreign hybrids

2 July 2007

Treaty between Finland and Australia presented to Finnish parliament

2 July 2007

Budget for 2007/08 – details

18 June 2007

International tax shelter information centre

18 June 2007

Protocol to treaty between Australia and New Zealand enters into force

18 June 2007

Treaty between Australia and United States – US tax debts not enforceable in

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Treaty between India and Australia – Indian decision that data processing costs neither taxable as "royalty" nor "business profit"

18 June 2007

Transactions with a foreign branch

28 May 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Tax treaty between Australia and United States – Australia's Federal Court rejects tax treaty override

28 May 2007

Agreement between Australia and the Kingdom of the Netherlands in respect of the Netherlands Antilles on exchange of information relating to tax matters signed

28 April 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Treaty between Japan and Australia - negotiations

24 February 2007

Tax Office investigates cross-border hybrid structures

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

Clarification of exemptions from interest withholding tax

15 January 2007

Corporate income tax puts Australia's international competitiveness at risk

15 January 2007

Treaty between Australia and Finland signed

17 December 2006

Helicopter is large enough to be a PE

17 December 2006