Australia Tax News
Proposed Changes to Australia's Thin Capitalization Rules
17 March 2014
Protocol to treaty between Australia and India enters into force
2 December 2013
Share trader was not carrying on a business, losses non-deductible
12 November 2013
Allocation of income under article 8 of Australian treaties
12 November 2013
Treaty between Australia and Turkey enters into force
16 September 2013
Treaty between Australia and Mauritius enters into force
16 September 2013
Treaty between Australia and Switzerland signed
16 September 2013
Changes to transfer pricing, GAAR enacted
16 September 2013
Budget for 2013-14 – details
27 June 2013
Treaty between China and Australia – application extended to new tax
27 June 2013
Treaty between Australia and United States – Australian Federal Court holds Cayman Islands partnership not US resident and cannot be assessed under the treaty
27 June 2013
Proposed changes to thin capitalization, dividend participation exemption
27 June 2013
Tax Laws Amendment (2013 Measures No. 2) Bill 2013 – introduced
27 June 2013
US, Australia, and UK announce plan to share data to combat offshore tax evasion
27 June 2013
Treaty between India and Australia – Indian decision that IT support services are not making available technical services
24 June 2013
Non-residents will be ineligible for capital gains tax concession
6 May 2013
Government to strengthen small business concessions
6 May 2013
Treaty between Australia and Chile enters into force
6 May 2013
Treaty between India and Australia – Indian decision on income from derivatives arising in the hands of FII
4 May 2013
Bill to address base erosion and profit shifting
4 May 2013
Proposed changes to taxation of financial arrangements
25 March 2013
US UPREIT is a capture foreign collective investment vehicle
25 March 2013
Allocation of funding costs to bank branches
9 February 2013
Update to general anti-avoidance rules – draft legislation released for comment
9 February 2013
Treaty between Australia and Malaysia – Australian interpretative decision on definition of permanent home
9 February 2013
Business restructure changes announced
2 December 2012
Reduced withholding tax for energy efficient buildings re MITs
2 December 2012
Review of attribution of income to permanent establishments
2 December 2012
Deductibility of return on Tier 2 instruments to be maintained
2 December 2012
Transfer pricing amendments receive Royal Assent, become law
23 October 2012