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Clayton Utz | Australia | 22 Jul 2021

ATO changes guidance for when receipts from the licensing and distribution of software will be royalties

In releasing draft Taxation Ruling 2021/D4, the Commissioner has changed his long-standing views in respect of receipts relating to computer software…
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Cornwalls | Australia | 26 May 2021

Home is where the ‘central management and control’ is: Upcoming changes to the corporate residency test

The Australian corporate residency test is a fundamental concept of international corporate taxation and it is most likely about to change in a…
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Johnson Winter & Slattery | Australia | 24 Apr 2020

Understanding the JobKeeper scheme

The Coronavirus Economic Response Package (Payments and Benefits) Act 2020 (Cth) (the Act) and the Coronavirus Economic Response Package (Payments…
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Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 4 Mar 2020

Weekly Tax Highlights to 28 February 2020

The AAT confirmed an ATO decision that a German citizen who was in Australia on a working holiday visa was not an Australian resident for tax…
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Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 7 Feb 2020

Weekly tax highlights- 7 February 2020

There are issues with determining the market value of Additional Tier 1 capital hybrid securities when they are bought back or redeemed from an…
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Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 24 Jan 2020

Weekly tax highlights- 24 January 2020

Non-arm’s length arrangements and schemes connected with the development, enhancement, maintenance, protections and exploitation of intangible assets…
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Moores | Australia | 16 Oct 2019

Testamentary Trusts and Concessional Tax Treatment - Changes Afoot?

Testamentary trusts qualify for an income tax concession in respect of income derived and paid for the benefit of minor beneficiaries. This means…
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Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 9 Sep 2019

Weekly Tax Highlights- 30 August 2019

TD 2019/D6 Income tax: does Subdivision 855-A (or subsection 768-915(1)) of the Income Tax Assessment Act 1997 disregard a capital gain that a…
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Cooper Grace Ward | Australia | 7 Aug 2019

Capital distributions from foreign trusts - how do I prove they’re not taxable?

An Australian tax resident who receives a distribution of capital from a foreign trust must include the amount of the capital distribution in their…
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Johnson Winter & Slattery | Australia | 11 Apr 2019

Guidance for receivers on post-appointment tax liabilities

The Commissioner of Taxation (Commissioner) recently issued draft taxation determination TD 2019/D2 (TD 2019/D2) dealing with the important question…
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