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King & Wood Mallesons | Australia | 22 Nov 2023
Quality of Advice Review: first tranche of the draft legislation
On 14 November 2023, the Government released the first tranche of exposure draft legislation in response to the Quality of Advice (QAR) Review (Draft…
FB Rice | Australia | 8 Nov 2023
Could you be getting your R&D tax claim wrong? What the ATO is focusing on
Although the Research and Development Tax Incentive (RDTI) program is a self-assessed program, RDTI applications can be subject to a review at any…
MinterEllison | Australia | 20 Oct 2023
Australia's thin capitalisation rules - finally, the amending Bill to a Bill to amend
An amended related party requirement for the triggering of the debt deduction creation rules (DDCR) means deductions in respect of borrowings from an…
Gadens | Australia | 17 Oct 2023
Gadens Regulatory Recap - 17 October 2023
This edition of the Gadens’ Regulatory Recap highlights recent developments from ASIC, APRA, ACCC, AFCA, The ATO, Treasury, and the Australian Law…
KHQ Lawyers | Australia | 5 Oct 2023
AAT decides - UPE to corporate beneficiary is NOT a loan for Division 7A purposes
The tax treatment of unpaid present entitlements (UPEs) has long been a subject of scrutiny and debate in the tax world. This article considers the…
Barry Nilsson | Australia | 7 Aug 2023
Division 7A Considerations
This case provides a practical example of the interaction between Family Law and Division 7A of the Income Tax Assessment Act 1936 (Cth). Interim…
MinterEllison | Australia | 4 Jul 2023
Tax updates to proposed intangibles integrity measure
On 23 June 2023, the Australian Government released updated exposure draft legislation in the form of Treasury Laws Amendment (Measures for Future…
MinterEllison | Australia | 28 Jun 2023
A 'thin new world' part 2 - proposed changes to Australia's thin capitalisation provisions
The proposed modifications to Sections 25-90 and 230-15, which would have resulted in entities no longer being entitled to claim deductions for…
Johnson Winter Slattery | Australia | 28 Jun 2023
New anti-avoidance rule denying deductions for payments relating to intangible assets
On 23 June 2023, Treasury released further draft legislation to deny deductions for payments by Significant Global Entities (SGEs) relating to…
King & Wood Mallesons | Australia | 26 Jun 2023
Revised exposure draft legislation - denying deductions for payments relating to intangible assets connected with low tax jurisdictions
In the October 2022-23 Federal Budget, the government announced its intention to introduce an anti‑avoidance measure to prevent large multinationals…
