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2019 International Dealings Schedule changes for Financial Services

USA, Australia - July 18 2019 The ATO has released the 2019 version of the International Dealings Schedule (IDS) and there have been significant changes compared to previous years...

Julian Pinson, Andrew Hirst.

Corporate Tax Changes from 1 July 2019

Australia, OECD - July 3 2019 To kick off the new financial year, we set out some important tax changes which take effect for many corporate taxpayers from 1 July 2019. 1. HYBRID...

Andrew Hirst, Richard Hendriks.

Off-market share buy-backs and 45-day LIFO rule

Australia - November 5 2018 Off-market buy-backs are an attractive capital management option for companies and their shareholders. However, companies paying a dividend in...

Cameron Blackwood, Richard Hendriks.

A change in ATO approach to demergers?

Australia - June 25 2018 A demerger is a transaction where a company distributes shares in a subsidiary to its shareholders. Division 125 of the Income Tax Assessment Act 1997...

Toby Eggleston, Cameron Blackwood, Richard Hendriks.

Government announces Junior Mineral Exploration Tax Credit

Australia - September 6 2017 Based on industry feedback, the Government has announced a welcome new Junior Mineral Exploration Tax Credit (JMETC) following the expiry of the...

Nick Heggart, Narelle McBride.