Jun Au of DLA Piper Australia summarises the Australian Taxation Office’s newly set out considerations in deciding whether to examine a debt restructure and the key tax rules concerning corporate collective investment vehicles
Jock McCormack and Jun Au lead off DLA Piper Australia’s monthly roundup by explaining the significance of the Full Federal Court overturning a decision concerning royalty withholding tax and diverted profits tax
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
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
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.
Jun Au of DLA Piper Australia analyses the expansion of the existing registers regarding foreign ownership of Australian assets in July 2023 and reports on the ruling in a case concerning sham payroll service entities.