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A 'thin' new world - Proposed changes to Australia's thin capitalisation rules

Australia - March 17 2023 Under proposed new law, organisations may be limited in their ability to claim debt deductions from 1 July 2023. Key takeouts Changes to Australia's…

Craig Bowie, James Den, Tim Lynch, Georgia McCarthy, Elissa Romanin, Adrian Varrasso, Robert Yunan

Off Market Share Buy-Back Exposure Draft Legislation released

Australia - November 21 2022 On 17 November 2022, the Government announced exposure draft legislation to enact measures announced in the October Budget to align the tax treatment…

Tim Lynch, Arabella Tuck

Federal Budget 2022/23 Highlights

Australia, OECD - October 26 2022 Changes to the thin capitalisation regime: the Government will introduce earnings-based tests to replace the Safe Harbour and worldwide gearing tests…

Emma Bann, Craig Bowie, Julia Brosnan, Aaron Chisholm, James Den, Olivia Fai, Zachary Gordon, Liam Ingis, Daniel Kornberg, Tim Lynch, Lilit Mouradian, Charlie Richardson, Sarah Sapuppo, Adam Schwartz, Lovedeep Sohi, Shyam Srinivasan, Arabella Tuck, Adrian Varrasso, Cynthia Vasanthanathan, Saxon Ward, Robert Yunan

ATO Tax Collection: Public Beneficial Ownership Register Treasury paper released

Australia - September 11 2022 The new measures will be implemented in phases, with proprietary companies, unlisted companies, unlisted registered Managed Investment Schemes and…

Tim Lynch, Elissa Romanin, Adrian Varrasso, Robert Yunan

Electric car FBT exemption

Australia - July 29 2022 On 27 July 2022, the Labor Government introduced a Bill (the 'Treasury Laws Amendment (Electric Car Discount) Bill 2022') to amend the Fringe…

DJ Alexander, Tim Lynch, Elissa Romanin, Adrian Varrasso, Robert Yunan