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Consolidation integrity measures: a second look at proposed law

Australia - September 14 2017 On 11 September 2017, Treasury released exposure draft law that seeks to give effect to various integrity measures associated with the tax…

Robert Bentley, Murray Evans, Alistair Hutson, Julian Myers, Wayne Plummer

Draft ruling on the tax residency of a company

Australia - July 11 2017 The Australian Taxation Office (ATO) on March 15, 2017, released Draft Tax Ruling TR2017/D2 setting out the Commissioner's 'preliminary but considered…

Peter Collins

Government committed to company tax cuts

Australia - July 11 2017 The Treasury Laws Amendment (Enterprise Tax Plan No. 2) Bill 2017 was introduced into the House of Representatives on May 11, 2017. The bill proposes…

Peter Collins

Full Federal Court finds ‘buy-back reserve’ account is not a share capital account in Cable & Wireless Australia & Pacific Holding BV (in liquidatie) v Commissioner of Taxation [2017] FCAFC 71

Australia - July 11 2017 The Full Federal Court in Cable & Wireless Australia & Pacific Holding BV (in liquidatie) v Commissioner of Taxation [2017] FCAFC 71 on May 1, 2017…

Peter Collins

Extending the scope of Multinational Anti-avoidance Law

Australia - July 11 2017 In the 2017-2018 Federal Budget, the government announced that it will extend the scope of the Multinational Anti-avoidance Law (MAAL) so that it will…

Peter Collins