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ATO draft ruling - new GST refund rules

  • PwC Australia
  • -
  • Australia
  • -
  • September 25 2014

On 24 September 2014, the Australian Tax Office (ATO) issued Draft GST Ruling GSTR 2014D4 which sets out the Commissioner's preliminary views on the

ACCC releases second carbon monitoring report

  • Corrs Chambers Westgarth
  • -
  • Australia
  • -
  • September 22 2014

Following the repeal of the carbon tax, the ACCC has issued over 250 carbon tax removal substantiation notices to businesses that retail electricity

Energy companies to substantiate and pass through savings from carbon price repeal

  • Maddocks
  • -
  • Australia
  • -
  • September 15 2014

The Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (Cth) (CEL Act) received Royal Assent on 17 July 2014. The CEL Act repealed the Clean

NSW budget update - stamp duty amendments

  • Herbert Smith Freehills LLP
  • -
  • Australia
  • -
  • September 12 2014

The New South Wales Government has confirmed, as part of the 20142015 State Budget delivered on 17 June 2014, that certain stamp duties will be

Administrative Appeals Tribunal of Australia: GHP 104 160 689 Pty Ltd and Commissioner of Taxation 2014

  • PwC Australia
  • -
  • Australia
  • -
  • September 11 2014

There were two principal issues for determination by the Tribunal in relation to the feedstock expenditure (in this instance, in relation to claims

Australian thin capitalisation reforms - are you prepared?

  • DFDL
  • -
  • Australia
  • -
  • September 10 2014

“When one door closes, another opens” Alexander Graham Bell famously said. Perhaps an example of this is the proposed changes to statutory debt

The ATO and professional partnerships

  • Thomson Geer
  • -
  • Australia
  • -
  • September 9 2014

"What every lawyer, accountant, architect, engineer, financial advisor, and medical professional should read: the ATO and professional partnerships"

Financial System Inquiry roundtable - superannuation

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • September 9 2014

The roundtable focussed on Australia’s superannuation system in response to the FSI Interim Report and was attended by some of the biggest players in

The supply of a right to use source code

  • King & Wood Mallesons
  • -
  • Australia
  • -
  • September 9 2014

A Full Court of the Federal Court of Australia held recently that a fairly typical software distribution agreement did not confer on the distributor

The State Government of Western Australia seeks to restrict access to exemptions for pay-roll tax, land tax and stamp duty

  • HopgoodGanim
  • -
  • Australia
  • -
  • September 9 2014

The State Government of Western Australia is seeking to restrict the availability of an exemption for state taxes for organisations established and