In anticipation of this year’s Federal Budget, public discussion has again turned to the possible reform of Australia’s capital gains tax (CGT) discount regime. Although no draft legislation has been released by Government, commentary has suggested that the 50% discount available to individuals, trusts and superannuation funds for assets held
The Federal Court recently issued a decision on whether dealings between Swiss-based Glencore International AG and an Australian subsidiary breached transfer pricing rules in relation
The High Court recently rejected the ATO’s application for special leave to appeal the decision in Harding. Therefore, the Full Federal Court’s decision in favour
Andersen Consulting, our Global Mobility Tax team assists employers and employees plan and manage the tax implications of international secondments – whether they are moving
The ATO has issued its preliminary view in TD 2019/D6 on capital gains made by foreign beneficiaries of Australian non-fixed trusts (including discretionary trusts). Generally, a foreign
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