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Indonesia’s Harmonized Tax Law - A new tax regime for a modern world

Indonesia - October 25 2021 Indonesia’s parliament has introduced a new “omnibus” law - known as the Harmonized Tax Law. The Harmonized Tax Law makes a number of amendments to…

Sam Farrands, Olivia Freeman, Amanda Lees, Azlan Mohamed Noh, Jake Robson, Lv Yinghao

Meaning of “residential premises” for GST purposes - new GST ruling released

Australia - February 14 2013 The Australian Taxation Office ("ATO") has varied its view as to the meaning of "residential premises" in the A New Tax System (Goods and Services…

Sylvester Urban

Latest developments regarding the test for the payment of dividends in Australia

Australia - December 20 2012 The Exposure Draft builds upon the previous announcements that the Government has made with respect to amendments to the test for paying dividends

Jason Barnes

Inbound sales to include GST from 1 July 2017

Australia - August 24 2015 On 21 August 2015, the Federal and State Treasurers met as part of the Federal Government's tax reform process. Following that meeting, the Federal…

Victoria Lanyon, Michael Perez

Your Future, Your Super, Your New Obligations: Choice of fund requirements for new employees - Are you ready?

Australia - October 29 2021 The rules regarding an employer’s use of “default” superannuation funds are about to change. The Your Future, Your Super amendments to the “choice of…

Darcy Harwood, Ruth Rosedale, Tim Wells