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Tax Library
Advisory library
| Title | Topic | Date |
|---|---|---|
| Multinational businesses - financing impact of 2013 Australian Budget | Following the Australian Budget, multinational businesses with Australian operations have a large analysis and refinancing task ahead. Read our summary of the key measures. | 2013052222 May 2013 |
| 2013 - 14 Federal Budget Brief | The Government says the Budget will support jobs and growth, but some of its proposed changes may have the opposite effect. Look behind the rhetoric. | 2013051515 May 2013 |
| 2013 Asia-Pacific R&D incentives | Our 2013 edition has been updated to include Japan, as well as highlighting some significant developments in Singapore. Keep abreast of R&D changes here. | 2013042410 May 2013 |
| The Tax Agenda | In 2013, we are continuing to see business operating at different speeds in Australia. The Tax Agenda examines what the changing tax landscape means for your business and personal tax agenda. | 2013042424 April 2013 |
| Human capital carve-out study: strategies for success | In our latest study, we highlight trends and leading practices that can help companies use divestments to raise, optimize and preserve capital. Learn more. | 2013042222 April 2013 |
| Tax loss incentive for some infrastructure projects | A new tax incentive will preserve the economic value of losses for certain designated infrastructure projects. Exposure draft law sets out the proposed rules. | 2013041919 April 2013 |
| How super? | On Friday 5 April 2013 the Gillard Government announced proposed reforms to make the superannuation system “fairer”. Learn how the changes affect higher wealth individuals. | 2013041111 April 2013 |
| New visas for short-term work, business travellers and visitors | A new visitor visa framework commenced on 23 March 2013, under which business visitors are not permitted to work in Australia. Learn more. | 201304044 April 2013 |
| Removal of capital gains tax discount for temporary residents and non-residents | The Government has released for consultation exposure draft legislation and explanatory materials relating to the 8 May 2012 announcement on the capital gains tax discount. | 2013031818 March 2013 |
| Tax determination on reasonable food and drink amounts released | The ATO has released TD 2013/14 outlining the reasonable food amounts that will apply from 1 April 2013 under the recently enacted LAFH legislation. | 2013031818 March 2013 |
| A review of Australia’s new anti-avoidance rules | The Australian Government has re-engineered the transfer pricing law for international business transactions and adjusted the general antiavoidance rule (Part IVA, Australia’s GAAR). Read more. | 20130304March 2013 |
| Getting on with business - tax agenda for 2013 | The tax agenda and priorities are clear following the announced 14 September election date and several major tax initiatives. Find out more about what businesses need to consider while the remaining tax agenda continues to evolve. | 2013021313 February 2013 |
| Global indirect tax developments: the shift in 2013 | How will the detailed changes in indirect taxation affect your business operations? See updates in more than 100 countries worldwide. | 20130228February 2013 |
| Major changes to Australian Transfer Pricing rules | This Exposure draft was released on 22 November 2012 to replace Australia's transfer pricing domestic tax rules and introduce significant self assessment and documentation requirements. | 201212077 December 2012 |
| Transfer Pricing Exposure Draft released | Find out here what the new rules mean for you and listen to our archived recording of our recent webcast. | 201212022 November 2012 |
| Global M&A Tax Trends Survey Report 2012 | Our third annual report on tax aspects of mergers and acquisitions is based on responses from 150 tax directors across 14 major markets. | 2012100926 October 2012 |
| No Australian company tax rate cut from Business Tax Working Group process | Australia's Business Tax Working Group released its draft final report. We explain its significance for ongoing business tax reform and the actions business should consider. | 2012100926 October 2012 |
| Qantas 'promise' subject to GST | On 2 October 2012, the High Court of Australia found that Qantas' promise to do its best to carry passengers constitutes a taxable supply for GST purposes. | 201210099 October 2012 |
| Possible corporate tax rate cuts in Australia | The recently released BTWG paper discusses potential lower corporate tax rates and associated funding options. Submissions should be considered to assist in identifying policy. | 2012053124 August 2012 |
| Will the ATO be reviewing your tax returns this year? | This paper examines which taxpayers can expect a review and specific ATO focus areas for SMEs and wealthy individuals for the 2012/13 financial year. | 2012053122 August 2012 |
| The wait is over - Australia’s new transfer pricing rules passed | We examine the impact of the new transfer pricing legislation which has the potential to substantially impact taxpayers' past, present and future transfer pricing positions. | 2012053121 August 2012 |
| Potential cash back opportunity for SMEs conducting R&D in Australia | The introduction of the R&D Tax Incentive has created significant funding opportunity for SMEs conducting R&D. Discover key opportunities, qualifying activities and how to apply. | 2012053113 August 2012 |
| 2012 global transfer pricing tax authority survey | Tax authorities are increasing their transfer pricing staffing and the documentation burden is growing. Learn more about these trends and others in our global survey. | 201205318 August 2012 |
| Indirect tax changes impacting your business | A number of indirect changes took effect from 1 July 2012. This Tax Insight provides you a summary of the key changes and action items for affected businesses. | 2012053130 July 2012 |
| Tax bills - obligations and opportunities for your business | Tax bills introduced into Parliament on 24 May 2012 will result in significant changes across a range of business issues. We outline those key changes. | 2012053131 May 2012 |
| Tax consolidation: time for business to take action | On 18 April 2012, an exposure draft of the law to implement changes to the tax consolidation rules was released. Learn the impact on tax consolidated groups. | 201111019 May 2012 |
| Potential cash back opportunity for companies conducting R&D in Australia | The introduction of the R&D Tax Incentive from 1 July 2011 has created a significant funding opportunity for companies conducting R&D. Discover the key changes. | 201111018 May 2012 |
| International Estate and Inheritance Tax Guide 2012 | This guide summarizes the estate tax planning systems and also describes wealth transfer planning considerations in 27 jurisdictions. | 201111015 May 2012 |
| Indirect tax in 2012 | A review of global indirect tax developments and issues. | 2011110126 April 2012 |
| Australian shipping reforms gather momentum | New tax incentives for the shipping industry that are expected to be effective on 1 July 2012 and provide important opportunities for consideration. | 2011110112 April 2012 |
| PRRT - decisions and obligations ahead | On 19 March 2012, the extensions of the Petroleum Resource Rent Tax (PRRT) legislation were passed by the Senate, read our summary. | 2011110129 March 2012 |
| MRRT - decisions and obligations ahead | In order to be MRRT ready, our tax insight sets out the key decisions you need to make and explores your future obligations. | 2011110121 March 2012 |
| Managing tax in a changing environment | At this time of significant tax changes, engaging with government has never been more important. We identify responses that business leaders and boards should consider. | 2011110120 March 2012 |
| Transfer pricing - get ready, the changes have started... | This Transfer Pricing Insight examines the proposed reforms as they currently apply to taxpayers and what actions businesses should take in response. | 2011110119 March 2012 |
| Fuel tax reference guide | We explore the impact of the carbon pricing mechanism, the ability for companies to opt-in, as well as an overview of ATO compliance activity. | 2011110114 March 2012 |
| 2011-2012 Tax risk and controversy survey | Converging trends have created the riskiest environment for tax controversy the world has experienced in years. Is your organization ready to manage these new risks? | 2011110120 February 2012 |
| Queensland to impose duty on mining exploration permits and authorities | Queensland exploration permits and authorities will now be subject to stamp duty. Read our brief explanation of this change and how it will impact companies. | 2011110114 February 2012 |
| 2012 Executive and Board Remuneration Report | Draws on our experience advising almost two-thirds of the ASX 200 companies in the last two years with analysis of executive and board remuneration practices. | 2011120112 February 2012 |
| This is not a crackdown on the use of trusts | The Government recently released a consultation paper on the next phase of reform on the taxation of trusts. We provide a brief explanation. | 2011100122 December 2011 |
| Minerals Resource Rent Tax / Petroleum Resource Rent Tax | Our Tax Insight addresses the key focus areas for affected tax payers, including the impact on financial statements, tax risk and compliance, systems and processes. | 2011090115 December 2011 |
| Tax consolidation reforms require action by groups | Long-awaited changes to Australia’s tax consolidation laws have wide ranging impacts on consolidated groups’ recent and future transactions and prior returns. | 2011110114 December 2011 |
| Global M&A tax survey and trends: The growing role of the tax director | The harder that company boards press for deals to deliver the value they promise, the more that tax directors play a critical role in identifying and delivering that value. That's the message in our second annual review of trends affecting tax aspects of corporate mergers and acquisitions. | 2011110115 November 2011 |
| Changing transfer pricing laws and increased ATO scrutiny | Transfer Pricing Insight examines the significant impact of current legislative changes and the ATO’s planned transfer pricing administrative initiatives on the Australian transfer pricing landscape. | 2011070113 November 2011 |
| 2011 Asia Pacific R&D incentives | Trends in R&D are shifting at an increasing pace across Asia Pacific. Our report highlights R&D tax incentive opportunities with focus in Australia and Singapore. | 201108011 November 2011 |
| Foreign investors into Australia under the miscroscope | Our Tax Insight discusses two major issues for inbound investment into Australia by foreign managed funds in the final tax determinations issued by the ATO. | 2011070131 October 2011 |
| Tax Insight Minerals Resource Rent Tax | The second Exposure Draft legislation for the proposed Minerals Resource Rent Tax (MRRT) has provided taxpayers with a fuller picture of the proposed law. | 2011060124 October 2011 |
| Extension of the Petroleum Resource Rent Tax | The release of the Exposure Draft legislation to extend the Petroleum Resource Rent Tax (PRRT) to onshore oil and gas projects. | 2011060124 October 2011 |
| New legislation to change taxation of trusts | This Insight explores a new tax law amendment Bill introduced to Parliament on 2 June 2011, affecting who pays tax on the income of trusts. | 2011050118 October 2011 |
| Extensive tax reforms for not-for-profit entities and charities | One significant aspect of the Federal Budget was the announcement regarding proposals to alter the taxation and financial reporting landscape for NFP and charity sectors. | 2011030118 October 2011 |
| Prepare for new Australian tax reform directions | Australia's Federal Treasurer, Mr Wayne Swan, when closing the Australian Tax Forum, foreshadowed six tax reform initiatives | 2011040114 October 2011 |
| FY12 Payroll Tax Matrix | The 2011 Payroll tax matrix summarises payroll tax rates and exemption thresholds for FY12 across Australia's states and territories. | |
| Managing global tax reporting challenges | Drawing on our global experience in tax performance advisory, this report delivers insights on global tax reporting challenges and leading practices to address them. | 2011040125 September 2011 |
| Visiting New Zealand for sports tournaments | What you need to know about indirect tax, immigration and income tax | 2011040123 August 2011 |
| Marking time: 2011 Federal Budget Brief | What do the Treasurer’s restrained Budget announcements mean to Australian business and where else does Australia need to focus to drive long-term economic sustainability? | 2011030112 April 2011 |
| Building for the future - create solid foundations | Remuneration practices in 2010 and 2011 | 2011030111 March 2011 |
| Building for the future - Creating solid foundations | A snapshot of the remuneration environment in 2010 and 2011 | 2011030111 March 2011 |
| Wealth under the spotlight | Wealth under the spotlight explores the current tax policy direction and the rise in collaboration and taxpayer information sharing among tax administrations around the world. | 2011020112 January 2011 |
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Webcast: 2011-12 Tax risk and controversy survey
Converging trends have created the riskiest environment for tax controversy the world has experienced in years. Is your organization ready to manage these new risks?
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