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ATO targets the use of derivatives by superannuation funds and fund managers

Australia - December 7 2020 The ATO’s focus on entitlement to franking credits where a taxpayer has partly hedged their interest in the underlying securities continues, with the…

Andrew White, Edward Moore, Ryan Leslie.

Glencore transfer pricing appeal

Australia - November 19 2020 The Full Federal Court has dismissed the Commissioner’s appeal in Commissioner of Taxation v Glencore Investments Pty Ltd [2020] FCAFC on all but one…

David Bond.

What will BEPS Pillar Two mean for Australia?

Australia - November 16 2020 This Tax Insight highlights some of the key design features of the GloBE proposal and the newly important subject to tax rule (STTR) as set out in…

Andrew Hirst, Mary Hu, Richard Vann, Toby Eggleston.

Rewrite of corporate residence test: More certainty in an uncertain world?

Australia - October 13 2020 Following the delivery of the 2020 budget announcing the revision of the corporate residence test for taxation in Australia (see our Budget Tax…

Cameron Blackwood, Richard Hendriks, Richard Vann.

Budget 2020-21: road to recovery

Australia - October 7 2020 This year’s Budget is a mixture of bold action and routine tinkering. For the most part, the bold action is seen in the spending measures; the tax…

Graeme Cooper.