Australia

The discontinuation of a proposed measure to deny deductions for certain payments relating to intangibles is among several taxation updates in Australia’s federal budget, as summarised by senior tax practitioners from DLA Piper Australia

Jock McCormack of DLA Piper Australia reports on a new initiative that aims to stimulate Australia’s build-to-rent sector and address housing supply challenges through the offering of tax concessions for construction and investment

Jason Carli of DLA Piper Australia analyses a Federal Court ruling on rollover relief, the publication of updates to a double tax agreement, and a report on amendments to the thin capitalisation reform bill

Interview with Chris Atkinson, partner, tax and legal, Deloitte Australia

Jun Au and Jock McCormack of DLA Piper Australia provide an update on several significant pieces of draft legislation concerning the petroleum resource rent tax and related matters

Jock McCormack of DLA Piper Australia reviews crucial new government guidance on tax and related issues involved with software licensing and distribution and intangibles migration arrangements

Jock McCormack of DLA Piper Australia reports on substantial amendments to the prior draft of Australia’s thin capitalisation reforms and a landmark ruling concerning the application of royalty withholding tax and diverted profits tax

Jock McCormack of DLA Piper Australia provides an update after the issuance of a draft ruling on the operation of a new investment vehicle that is governed by trust taxation rules

Jock McCormack of DLA Piper reports on proposed revisions to Australia’s new thin capitalisation reforms, and discusses the country’s expanding double tax treaty network.

Jun Au of DLA Piper Australia reports on two key Australian tax developments, with legislative uncertainty remaining on individual tax residency but judicial clarity on treaty interpretation.

Jock McCormack of DLA Piper Australia analyses the latest Australian federal budget, with a host of important international tax reforms to be considered.

Eddie Ahn of DLA Piper Australia outlines the proposed changes to Australia’s thin capitalisation rules, tax deductions for intangibles and tax transparency rules for multinational enterprises.