Month: December 2024 AWST

Public Country-by-Country (CBC) reporting requires certain multinationals to report specific tax information on a country-by-country basis.
See link     Date published: Dec 11, 2024… read more

A new reporting requirement is in place for relevant multinational entities who now need to annually report tax information on a Country–by–Country basis.
See link     Date published: Dec 11, 2024… read more

We’re releasing a draft practical compliance guideline (PCG) for public consultation in January.
See link     Date published: Dec 11, 2024… read more

The implementation of Pillar Two of the OECD/G20 Two-Pillar Solution for multinational businesses in Australia.
See link     Date published: Dec 11, 2024… read more

Our approach to the TPB Code of Professional Conduct changes including notification about false or misleading statements
See link     Date published: Dec 11, 2024… read more

We’ve released a taxpayer alert in response to a new tax avoidance scheme being promoted in the community.
See link     Date published: Dec 11, 2024… read more

Automotive Invest Pty Limited v Commissioner of Taxation [2024] HCA 36
See link     Date published: Dec 11, 2024… read more

Income tax: pay as you go withholding – who is an employee?
See link     Date published: Dec 11, 2024… read more

ING Bank (Australia) Limited – Orange Everyday Round Up to Charity
See link     Date published: Dec 11, 2024… read more

Income tax: Division 7A – does section 109U of the Income Tax Assessment Act 1936 only apply to arrangements where a private company gives a guarantee to another private company?… read more

Simplified transfer pricing record-keeping options
See link     Date published: Dec 11, 2024… read more

Vertical Telecoms Pty Limited – buy-back of employee shares acquired with a limited recourse loan
See link     Date published: Dec 11, 2024… read more

Toyota Motor Corporation Australia Limited – Toyota Halo system in conjunction with the Data Communication Module hardware for car logbook and odometer records
See link     Date published: Dec 11, 2024… read more

APM Human Services International Limited – scrip for scrip roll-over
See link     Date published: Dec 11, 2024… read more

Arrangements to circumvent Division 7A of the Income Tax Assessment Act 1936 through the guaranteeing by private companies of third-party loans
See link     Date published: Dec 11, 2024… read more