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Hybrid mismatch restructures and general anti-avoidance rules draft ATO guidance

Australia, OECD - June 21 2018 On 21 June 2018, the Australian Taxation Office (ATO) released a draft Practical Compliance Guideline (PCG 2018/D4) which considers the application of…

Michael Bona, Peter Collins, Angela Danielleto, Grant Harrison, Sarah Hickey, Jonathan Malone, Michael Taylor

Hybrid mismatch and low tax rate lender rules introduced into Parliament

Australia, OECD - May 28 2018 On 24 May 2018, legislation was introduced into Federal Parliament to give effect to the Organisation for Economic Co-operation and Development's…

Michael Bona, Peter Collins, Angela Danielleto, Grant Harrison, Sarah Hickey, Jonathan Malone, Michael Taylor

Australia's hybrid mismatch rules updated draft law released

Australia, OECD - March 9 2018 On 7 March 2018, the Australian Government released for comment a revised version (180 pages) of exposure draft legislation and explanatory materials…

Michael Bona, Peter Collins, Angela Danielleto, Grant Harrison, Sarah Hickey, Michael Taylor

Federal Court considers treaty, valuation and compliance

Australia - February 9 2018 The recent Federal Court decision in Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41 (RCF IV) dealt with Australia's right to tax…

Ross Fallone, Vanessa Crosland, Stuart Landsberg, Magnus Morton, Adam Pascoe, Mark O' Reilly, Ellen Thomas

ATO releases draft Practical Compliance Guideline on Diverted Profits Tax

Australia - February 7 2018 On 7 February 2018, the Australian Taxation Office (ATO) released for comment Draft Practical Compliance Guideline (PCG 2018/D2), relating to…

Pete Calleja, Peter Collins, Jonathan Malone, Paul McNab, James Nickless, Greg Weickhardt