Naidoo has won the right to claim back GST from the Australian Taxation Office (ATO) despite the fact that they did not pass on the refund to the recipient of their supply. However taxpayers in similar circumstances may not be entitled to a refund if new legislation is passed.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The political optics of the US’s carve-out deal are poor, but as the Fair Tax Foundation’s Paul Monaghan writes, it preserves pillar two’s guiding ethos
The big four firm reportedly sent ‘threatening’ correspondence to Unity Advisory over its hiring of ex-PwC partners; plus tax recruitment news from the week
Multinationals face rising TP scrutiny as global rules diverge. As Daniel Moalusi argues, strong, consistent documentation is now essential to minimise audit risk and protect tax positions