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13 February 2019
05 February 2019
04 February 2019
31 January 2019
28 January 2019
15 January 2019
New tax legislation will deny a tax deduction to a business which fails in its obligations with respect to Pay-As-You-Go Withholding.
The Australian Government has released draft law that will introduce a new corporate structure called Corporate Collective Investment Vehicles (CCIV). It will also provide for tax treatment of CCIVs that broadly aligns with the existing treatment of attribution managed investment trusts (AMIT...
The ATO has issued final guidance to assist taxpayers to manage their compliance risk by outlining straightforward low risk restructuring to which they won't seek to apply tax avoidance provisions. Taxpayers have a short window of opportunity to review their existing hybrid arrangements and to...
Treasury is consulting on ‘targeted amendments’ to improve the integrity and operation of Division 7A of the ITAA 1936. Submissions are due on 21 November 2018 and BDO will be lodging a submission. Contact BDO to contribute to our submission.
The Board of Taxation has proposed new residency rules aimed at improving certainty, reducing compliance costs and removing a potential barrier to Australia's attractiveness as an investment location. There has been no fundamental change to the policy intent of the residency rules for individuals...
The ATO’s final guidance in relation to the central management and control test of corporate residency confirms that it will adopt a stricter interpretation of the rules on foreign incorporated companies claiming to fall outside the Australian tax net on the basis that they are non-resident...
The origins of IFRS 9 Financial Instruments stem from the global financial crisis and is a very significant standard for the banking sector. Whilst the impact on IFRS 9 is not as great on nonfinancial entities, those in the natural resources sector should not ignore its impacts.
On 17 July 2018, Treasury released exposure draft regulations proposing to change the way rollovers to and from self-managed superannuation funds (SMSFs) are handled. It is proposed that from 30 November 2019, all rollovers that are requested on or after that day must be transferred...