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Talking Tax - Issue 46
  • Hall & Wilcox
  • Australia
  • August 26 2016

On 10 August 2016 the Commissioner of Taxation amended the Goods and Services Tax Ruling GSTR 200031. This amendment seeks to address arrangements


Emissions Reduction Fund Safeguard Mechanism setting baseline emissions levels
  • Gadens
  • Australia
  • August 19 2016

The framework for the Federal Government's emissions trading scheme (called the 'Safeguard Mechanism') came into force on 1 July 2016


Weekly Tax Highlights - 19 AUGUST 2016
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • Australia
  • August 19 2016

CR 201659: Income tax: Royal Dutch Shell plc. Combination with BG Group PLC - employee share scheme shares and rights Draft Taxation


Offshore Permanent Establishments - a current area of ATO focus
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • Australia, OECD
  • August 19 2016

Last week, the ATO issued three further Taxpayer Alerts effectively operating as a warning in relation to certain types of taxpayer behaviour which


Talking Tax - Issue 45
  • Hall & Wilcox
  • Australia
  • August 18 2016

There have been two recent decisions of the Victorian Civil and Administrative Tribunal (VCAT) relating to land tax and the principal place of


Benefit from your investment into Research and Development
  • Watermark Patent & Trade Marks Attorneys
  • Australia
  • August 18 2016

The R&D Tax Incentive is a self-assessment program designed to encourage industry to conduct R&D. AusIndustry (on behalf of Innovation Australia) and


ATO colour codes hubs
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • Australia
  • August 17 2016

The ATO has released a discussion paper on its draft practical compliance guideline for offshore hubs. Think of it as the ATO's risk-differentiation


Tax training notes - monthly tax training - August 2016
  • Brown Wright Stein Lawyers
  • Australia
  • August 16 2016

The Applicant provided professional services and was a member of business barter scheme which facilitated reciprocal barter trading amongst its


Foreign investment regulation in Australia
  • Clifford Chance LLP
  • Australia
  • August 15 2016

Whilst the Australian Government generally welcomes foreign investment, certain types of investment proposals may be susceptible to review or require


Weekly Tax Highlights - 12 August 2016
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • Australia
  • August 12 2016

CR 201658: Fringe benefits tax: corporate clients of Smartgroup Corporation Ltd and its subsidiaries (Smartgroup) who participate in Smartgroup's