ATO Documents

Class Ruling CR 2019/27A1 Income tax: Community Housing Canberra Limited - deductibility of donations under a Payment Direction Deed

Other News

Labor announces measure to deny royalty deductions On 5 May, the Labor Opposition announced that if elected to the Federal Government on 18 May it will deny significant global entities a tax deduction for royalties when they are paid to a related party in a transaction that is subject to the sufficient foreign tax test aspect of the diverted profits tax, or to a country that has a harmful patent box regime.

Progress of legislation

As at 10.05.19