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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
11 July 2018

The Federal Treasurer has released a proposals paper on 28 June 2018 outlining the conditions stapled entities must comply with to access the infrastructure concession and/or transitional arrangements in the draft law released earlier this year. The draft law seeks to address integrity risks...

/en-au/insights/tax/technical-updates/australian-tax-reforms-impact-foreign-investors-investing-in-stapled-groups
25 June 2018

The Australian GST landscape will change from 1 July 2018 and see offshore supplies of low value goods into Australia caught within the GST net, impacting online businesses selling to Australian consumers. GST withholding on new residential property sales from 1 July 2018 meanwhile will impact...

/en-au/insights/tax/technical-updates/gst-changes-from-1-july-2018
01 April 2018

Revised draft legislation to implement hybrid mismatch rules in Australia has been released for public comment by 4 April. Australian taxpayers need to be aware of the new integrity measures and key changes to the exposure draft from 2017 and act soon.

/en-au/insights/tax/technical-updates/australias-hybrid-mismatch-rules-time-to-act
30 March 2018

With the end of the Fringe Benefits Tax year just days away, the Australian Tax Office (ATO) has confirmed they are taking a close look at car parking. Specifically, the ATO is focussing on the validity of valuations used in relation to car parking fringe benefits.

/en-au/insights/tax/technical-updates/car-parking-for-fbt-ato-watch-list
19 March 2018

The Government is proposing to tighten the eligibility factors for the CGT concessions that are generally available to small businesses and deny eligibility for assets unrelated to the small business effective from 1 July 2017.

/en-au/insights/tax/technical-updates/small-business-cgt-concession-consultation
12 March 2018

Legislation has been introduced to remove the Capital Gains Tax (CGT) exemption for the sale of a main residence by a foreign resident as part of the Government’s range of reforms to reduce pressure on housing affordability.

/en-au/insights/tax/technical-updates/proposed-removal-of-main-residence-capital-gains-tax-exemption-changes-for-foreign-residents
01 March 2018

Long-awaited tax consolidation integrity measures have recently passed the Australian House of Representatives in the form of Treasury Laws Amendment (Income Tax Consolidation Integrity) Bill 2018. So what does the next chapter in consolidation hold and what are the implications for M&A activity?

/en-au/insights/tax/technical-updates/the-next-chapter-in-australias-tax-consolidation-regime-and-implications-mna
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