Australia Tax News
CFC attribution based on de-facto control test clarified
16 March 2008
OECD released discussion draft on transactional profit methods
8 February 2008
High Court decision on Australia-New Zealand tax treaty
8 February 2008
ATO decides Dutch pension fund constituted as Stichting is trust
8 February 2008
Treasury invites comments on future tax treaties
8 February 2008
Treaty between Australia and United Kingdom – ATO interprets by reference to LOB provision in treaty between Australia and United States
8 February 2008
Treaty between New Zealand and Australia – negotiations
8 February 2008
Interaction between thin capitalization and transfer pricing rules
16 January 2008
Treaty between Norway and Australia – erratum
3 December 2007
Treaty between Australia and Finland enters into force
3 December 2007
Treaty between Australia and Finland ratified
4 November 2007
Consolidation rules to be amended to take rollovers into account
4 November 2007
ATO clarifies dealings with tax havens
4 November 2007
Treaty between Australia and Norway enters into force
4 November 2007
Treaty between Australia and France ratified
1 October 2007
Treaty between Australia and Norway ratified
1 October 2007
Thin capitalization rules to be amended to accommodate IFRS
1 October 2007
Treaty between Australia and US – ATO explains treaty shopping
1 October 2007
Bill delivers on earlier promises
2 September 2007
New treaty between Australia and Japan – agreement on general terms
2 September 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
2 September 2007
Anti-deferral rules clarified
2 September 2007
Assignments of copyright subject to withholding tax
29 July 2007
General anti-avoidance provision applies to wash sales
29 July 2007
Treaty between Australia and India – No PE in Australia for supply chain activities
29 July 2007
UK limited liability partnerships are foreign hybrids
2 July 2007
Treaty between Finland and Australia presented to Finnish parliament
2 July 2007
Budget for 2007/08 – details
18 June 2007
Protocol to treaty between Australia and New Zealand enters into force
18 June 2007
International tax shelter information centre
18 June 2007