• Insights

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23 September 2019

Legislation has been introduced that proposes to give employers, who have historically underpaid super contributions on behalf of employees, the opportunity to make disclosures and avoid super guarantee penalties during a one off amnesty.

/en-au/insights/tax/technical-updates/super-guarantee-amnesty-for-employers-bill-re-introduced
05 September 2019

Australian resident taxpayers who are entitled to 50% CGT discount on capital gains on foreign assets may effectively lose up to half of the benefit of the CGT discount; this is because the Australian tax offset for any foreign tax they have paid on the foreign capital gain will be cut in half.

/en-au/insights/tax/technical-updates/50-cgt-discount-on-foreign-capital-gains-clawed-back-by-government
08 July 2019

The Government has used its first week back in a new Parliament, to pass its complete package of individual tax cuts, the centrepiece of both its re-election platform and plan on keeping the Australian economy on track.

/en-au/insights/tax/technical-updates/personal-tax-cuts-pass-parliament
22 May 2019

The ATO has been stepping up its activity in relation to the special tax rules applying to Significant Global Entities (SGEs) recently, despite the rules having been around for a few years now. This is particularly true of the eye-watering levels of penalties that can be imposed on any late...

/en-au/insights/tax/technical-updates/significant-global-entities
08 April 2019

The Australian Taxation Office (ATO) has recently updated its website regarding the application of the superannuation guarantee to annual leave loading.

/en-au/insights/tax/technical-updates/is-your-organisation-contributing-superannuation-guarantee-on-leave-loading-for-staff
08 March 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. 

/en-au/insights/tax/technical-updates/risk-of-losing-tax-deductions-for-payments-to-employees-and-contractors
15 February 2019

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...

/en-au/insights/tax/technical-updates/australia-to-allow-flow-through-taxation-for-corporate-collective-investment-vehicles
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
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