• Insights

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29 November 2018

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...

/en-au/insights/tax/technical-updates/restructure-of-hybrid-mismatch-arrangements-and-tax-avoidance-guidance
19 November 2018

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.

/en-au/insights/tax/technical-updates/major-proposed-changes-to-div-7a-private-company-loan-and-payment-rules
08 November 2018

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...

/en-au/insights/tax/technical-updates/reform-of-the-income-tax-residency-rules-for-individuals
12 October 2018

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...

/en-au/insights/tax/technical-updates/atos-final-view-on-tax-residency-of-foreign-companies
01 October 2018

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.

/en-au/insights/audit-assurance/articles/application-of-ifrs-9-to-the-natural-resources-sector
28 August 2018

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...

/en-au/insights/superannuation/super-alert/how-are-rollovers-to-and-from-smsfs-set-to-change
02 August 2018

BDO’s submission in response to the Government’s consultation on the R&D tax incentive amendments highlights its key concerns with the proposed ‘Research & Development Tax Incentive Amendments’.

/en-au/insights/tax/technical-updates/bdo-submission-lodged-on-draft-legislation-with-r-d-tax-incentive-changes
25 July 2018

Legislation was introduced into the Australian Senate on 27 June 2018 to implement the OCED’s BEPS Action 2 - Neutralising the Effect of Hybrid Mismatch Arrangements. The ATO also released guidance on anti-avoidance provisions and restructures of hybrid mismatch arrangements on 25 June 2018.

/en-au/insights/tax/technical-updates/update-on-australian-adoption-of-hybrid-mismatch-arrangements
Displaying 1 - 10 of 87
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