New Australian transfer pricing rules *

Australia - September 12 2012
The Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012, which contains new domestic transfer pricing laws, has received Royal Assent.

Co-authors: Tim Sherman, Amrit MacIntyre, Dixon Hearder.

Withholding tax cuts for clean building managed investment trusts *

Australia - August 27 2012
Following announcements earlier this year, the Government has issued draft legislation for public consultation proposing to reduce the final withholding tax rate for certain managed investment trusts (MITs) from 15% to 10%.

Co-authors: Sebastian Busa, Karen Ryder.

Significant changes to the reduced input tax credit (RITC) regime effective from 1 July 2012 *

Australia - June 18 2012
Under current law it is possible for trustees to have single fee trustee arrangements that include the cost of services of other service providers. 

Co-authors: Tim Sherman, Amrit MacIntyre, Dixon Hearder.

2012-13 Federal Budget: Spreading the benefits of the boom...but not to foreign investors *

Australia - May 9 2012
The Treasurer has delivered the 2012-13 Budget.

Co-authors: Tim Sherman, Amrit MacIntyre, Dixon Hearder.