Period Ending 9 February 2017 - cpdlive.com€¦ · OECD Transfer Pricing Guidelines –from 1 July...

14022017

1

Tax UpdatePeriod Ending 9 February 2017

copy Chartered Accountants Australia + New Zealand 2017

Session Outline

bull Legislation

bull Income

bull Deductions

bull CGT

bull Indirect tax

bull Taxation of superannuation

bull Tax administration

bull International tax

bull Tax controversy

bull State Taxes

bull Tax reform

14022017

2


ACNC releases Interpretation Statement on PBIs

bull ACNC Interpretation Statement on meaning of ldquopublic benevolent institutionrdquo

bull ACNC-registered PBIs can seek endorsement from ATO as

‒ tax concession charities (income tax and FBT exemptions GST concessions)

‒ deductible gift recipients

Income

CIS 201603 ndash Public Benevolent Institutions


ASIC-ATO information sharing

bull Exposure draft released

bull Proposed amendment to Australian Securities and Investments Commission

Act 2001 to allow ASIC to more readily disclose confidential information to

ATO

Legislation

Draft TLA (2017 Measures No 1) Bill 2017 ASIC

14022017

3


Increasing penalties for significant global entities

bull Draft legislation on 2016-17 Budget measure to increase penalties imposed

on companies with global revenue of $1bn or more who breach tax disclosure

obligations

bull Maximum penalty to be increased from $4500 to $450000

bull Proposed date of effect 1 July 2017

Taxation of Legislation

Draft legislation released


Increase in unincorporated small business tax discount

bull Treasury Laws Amendment (Enterprise Tax Plan) Bill 2016 (still in House of

Reps) seeks to lift unincorporated small business tax offset threshold to $5m

and incrementally increase offset rate

bull From 1 July 2016 tax offset will rise from 5 to 8

bull ATO will accept tax returns as lodged while Bill before Parliament

bull Taxpayers can then seek amendment if measure enacted amp they didnrsquot claim

offset or if measure not enacted


ATO admin treatment

14022017

4


2017 Autumn Sittings

bull Treasury Laws Amendment (GST Low Value Goods) Bill 2017

ndash GST will apply to low value goods (up to $1000) supplied to Australian consumers by offshore businesses

bull Treasury Laws Amendment (Enterprise Incentives No 1) Bill 2017

ndash Gives taxpayers option to self-assess effective life of certain intangible assets

ndash Amends tax incentives for early stage investors

Bills proposed for introduction

Legislation


Corporations Amt (Professional Standards of Financial Advisers) Bill 2016

bull Passed both Houses without amendment

ndash Awaits Royal Assent

bull Amends Corporations Act 2001 to require certain financial advisers to meet

specified education and training standards comply with ethics code

bull Amends Tax Agent Services Act 2009 to enable information sharing

Financial advisers education amp training standards ndash Bill passed

Legislation

14022017

5


Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill

bull Bill introduced into Parliament

bull Expands Pt IVA to include 40 diverted profits tax for significant global

entities ndash from 1 July 2017

ndash Tax imposed by Diverted Profits Tax Bill 2017

bull Increases admin penalties for significant global entities that fail to lodge

returns certain other documents ndash from 1 July 2017

bull Updates transfer pricing rules to include 2016 OECD BEPS amendments to

OECD Transfer Pricing Guidelines ndash from 1 July 2016

DPT increased penalties transfer pricing guidelines

Legislation


Tax and Superannuation Laws Amendment (2016 Measures No 2) Bill 2016


bull Measures include

ndash Remedial power for FCT to modify law by legislative instrument to ensure

intended purpose of law achieved ndash will apply from Royal Assent

ndash Primary producer income averaging replaces permanent choice to opt out of averaging with 10-year opt-out period ndash will apply from 1 July 2016

ndash LCT exemption for certain public institutions that import or acquire luxury cars for public display ndash will apply from Royal Assent

Tax Bill (No 2) 2016 awaits Royal Assent

Legislation

14022017

6







Income



High Court Industry severance scheme not a unit trust for Div 6C purposes

bull FCT wins High Court case

bull Industry severance scheme not a unit trust for tax purposes

bull Workers didnrsquot have ldquounitsrdquo in scheme

Income

ElecNet (Aust) Pty Ltd v FCT [2016] HCA 51

14022017

7


Taxpayer resident of Australia under AustMalaysia DTA

bull Taxpayer born in Malaysia Australian citizenship and passport

bull Self-employed as software development consultant

bull For 2014-15 in Australia 279 days in Malaysia 88 days

bull From 1 April 2015 leased room in Malaysia from mother-in-law

bull AAT found taxpayer resident of Australia ndash Malaysian source PSI and

business profits taxable in Australia

Income

Re Tan and FCT [2016] AATA 1062


No disclaimer of interest in trust

bull Following audits

‒ Trusts denied carried forward losses

‒ Beneficiaryrsquos income increased by over $12m

bull Before AAT beneficiary said she disclaimed trust interests (this wasnrsquot raised

in her objection)

bull AAT didnrsquot allow objection to be amended to rely on disclaimers ndash FCT would

be prejudiced

Income

Re TVKS and FCT [2016] AATA 1010

14022017

8


Home office expenses on floor area basis ndash FCTs method preferred

bull Taxpayer ndash employee electrician

bull Applied for private ruling on home office expenses

bull AAT agreed with FCT that apportionment on ldquofloor areardquo basis appropriate

Deductions

Re HWZG and FCT [2016] AATA 1017


MPs allowances reimbursements donations deductions etc

bull Substantial amendments made to Ruling TR 9910

bull Amendments clarity tax treatment of allowances and expenses incurred in

financing holding and maintaining accommodation that MPs purchase or

lease and stay in when travelling

Deductions

Addendum to TR 199910

14022017

9


Deduction for bad debt beneficiary of a trust and UPEs

bull Beneficiary not entitled to bad debt deduction for unpaid present entitlement

bull ATO gives two reasons

‒ Trusteersquos equitable obligation to pay UPE not a debt at common law

‒ UPE not ldquoincludedrdquo in beneficiaryrsquos assessable income under Div 6 ITAA 1936 as required by s 25-35(1)(a) ITAA 1997

Deductions

Taxation Determination TD 201619


Work-related travel expenses not deductible ndash taxpayer fails burden of proof

bull Test engineer worked for offshore division of Indian company

bull Deductions for travel to India medical insurance disallowed

bull Private expenditure

Deductions

Re Thambiannan and FCT [2016] AATA 1004

14022017

10


Commercial website deductibility

bull Detailed ruling on expenditure on websites used for carrying on business

bull Covers deductions for acquiring developing maintaining or modifying

website

Deductions

Taxation Ruling TR 20163


Depreciating assets - composite items

bull Draft ruling on whether composite item is single depreciating asset

bull Component parts may be separate depreciating assets if they can be

separately identified or recognised as having commercial and economic

value

Deductions

Draft Taxation Ruling TR 2017D1

14022017

11


Effective life of assets ndash drafts released

bull Draft effective lives of assets used in electronic information storage services

(data centre) industry released

bull Draft effective lives of assets used in coal seam gas industry released

bull Proposed date of effect for both 1 July 2017

Deductions

Draft lists released


Deduction for cost of tools rejected

bull Taxpayer claimed he bought $24750 worth of tools online paid vendor in

cash from gambling winnings had handwritten tax invoice for 87 hand tools

andor power tools

bull FCT denied deduction imposed 25 shortfall penalty

bull AAT agreed with FCT ndash no tools purchased vendor non-existent fake tax

invoice

Deductions

Re Ishaq and FCT [2017] AATA 35

14022017

12


Overtime meal expenses disallowed

bull Deduction for overtime meal expenses disallowed ndash 25 shortfall penalty

affirmed

bull Taxpayer not paid allowance under industrial agreement (as required by s 32-

50 ITAA 1997)

bull Paid same amount each week regardless of how much overtime he worked

Deductions

Re Kael and FCT [2017] AATA 38


No deduction or capital loss for guarantee obligation

bull Taxpayers (controllers of trusts) involved in property development

bull Income of 2 family trusts increased by $43m after capital loss of associated

unit trust disallowed

bull Taxpayers claimed they were entitled to $43m deduction or capital loss as

trusts guaranteed business loan which lender (another related entity) had

called on guarantors to meet

bull AAT found insufficient evidence to support existence of guarantee

Deductions

Re Carioti and FCT [2017] AATA 62

14022017

13


Taxpayer denied deduction for work expenses of $60000

bull AAT found that mechanical engineer not entitled to deductions for

‒ Car expenses ndash not work related

‒ Self-education costs ndash no nexus with income-producing activities

‒ Other ldquoworkrdquo expenses ndash not substantiated

bull AAT also affirmed 25 shortfall penalty for lack of reasonable care

Deductions

Re Vakiloroaya and FCT [2017] AATA 95


Intangible capital improvements made to a pre-CGT asset - a separate asset

bull Intangible capital improvement to pre-CGT asset can be separate CGT asset

bull Example provided of pre-CGT land being rezoned and subdivided ndash ATO says

improvements to land may be separate CGT assets

CGT


14022017

14


GST determining if a recipient is an Australian consumer

bull Draft ruling on Netflix tax

bull Explains when suppliers can rely on automated systems and when they need

to take extra measures to determine customerrsquos GST status

bull Netflix tax applies from 1 July 2017 transitional rules started on

1 July 2016

Indirect Taxes

Draft GST Ruling GSTR 2016D1


GST no recovery for margin scheme increasing adjustment

bull Developer sold land to local council

bull Subject to margin scheme

bull Council required to pay GST on the supply

bull Court held council not required to pay increasing adjustment in developerrsquos

BAS

Indirect Taxes

McEwans Australia Pty Ltd v Brisbane City Council [2016] QDC 347

14022017

15


GST cross-border law changes and currency conversion

bull Draft determination provides currency conversion options for businesses

impacted by GST cross-border changes

bull Includes method to convert foreign consideration into Australian currency

Indirect Taxes

Draft FOREX 2016D1 GST Foreign Currency Conversion Determination


GST on home care and residential care

bull ATO draft guidance documents to help home amp residential care suppliers work

out if their services are GST-free

bull Also explains how GST applies to sub-contracted services

Indirect Taxes

ATO seeks views on guidance material

14022017

16


ATO guidance on concessional contributions and constitutionally protected super funds

bull Draft guidance on calculating concessional contributions for defined benefit

interests and constitutionally protected funds

bull Under super reforms extra amount included in concessional contributions

from 1 July 2017 to reflect full amount of accrued benefits for defined benefit

interests

Taxation of Superannuation

Draft Law Companion Guideline LCG 2016D11


ATO releases 2014-15 SMSF statistical overview

bull 996 of super funds are SMSFs

bull 29 of super assets (totalling $622 billion) in SMSFs

bull 6 of SMSFs held assets under LRBAs with gt 90 of LRBA investments in

real estate

bull 31 growth in number of SMSFs over five years


14022017

17


SMSFs LRBAs and non-arms length income

bull ATO says two-step process to determine if non-armrsquos length income rules

apply to SMSF limited recourse borrowing arrangement

‒ Are terms of LRBA consistent with safe harbours in PCG 20165

‒ Can SMSF trustee otherwise show that LRBA on armrsquos length terms

bull If yes donrsquot consider TD 201616 (non-armrsquos length LRBAs)


ATO info re interaction and application of PCG 20165 and TD 201616


Superannuation objective - draft reg released

bull Draft reg sets out subsidiary objectives of super system eg

‒ Managing risks in retirement

‒ Being invested in best interests of fund members

‒ Alleviating fiscal pressures on government


Draft Superannuation (Objective) Regulation

14022017

18


Superannuation reform total superannuation balance

bull Explains how individuals total superannuation balance is calculated from 30

June 2017




Super reforms $16m pension cap commutations actuarial certificates

bull Draft regs to complement super reforms amp $16m transfer balance cap

released

bull Allow commutation of certain super income streams to reduce excess transfer

balance

bull Actuarial certificate exemption re income stream benefits in retirement phase

bull Broader range of death benefits to be treated as roll-over benefits


Draft Treasury Laws Amendment (Fair and Sustainable Super) Regulation

14022017

19


Super trustee rollover obligations amid ATO website outage

bull APRA advised RSE licensees in December 2016

‒ It wonrsquot take action for breaches directly related to ATO website outage

‒ RSE licensees not required to give APRA formal notice of such breaches



Super reforms Defined benefit income streams life expectancy and market-linked pensions

bull Draft Guideline on defined benefit income cap rules and income stream

pensionsannuities paid from non-commutable life expectancy and market-

linked products

bull From 1 July 2017 capped defined benefit income streams

‒ Will count towards $16 million transfer balance cap

‒ Wonrsquot of themselves lead to excess transfer balance



14022017

20


ATO SuperSeeker

bull SuperSeeker online service for individuals now decommissioned

bull Individuals can findmanage super via myGov


Service decommissioned


ATO corporate tax transparency report for 2014-15

bull Second annual report on corporate tax transparency released

bull Data from 2015 tax returns of large corporates operating in Australia

bull Once third of listed taxpayers reported no tax payable ndash FCT said donrsquot

assume tax avoidance

bull Of top 100 public or foreign companies six in highest risk quadrant

Tax Administration

2014-15 Report of Entity Tax Information

14022017

21


Backpackers tax registration deadline extended for employers

bull From 1 Jan 2017 working holiday maker WHT rate of 15

bull Employers can withhold 15 even if unregistered

bull Unregistered employers wonrsquot be penalised if they register by 31 Jan 2017

Tax Administration


SMSF trustees (and LRBA trustees) garnishee notices invalid for group payroll tax

bull Custodian company amp SMSFLRBA trustees had payroll tax liability under

grouping rules

bull Custodian sold property held on trust for SMSF trustees

bull Garnishee notices issued to purchasers invalid

bull Garnishee notice canrsquot be used to recover tax from trust property to satisfy

trusteersquos tax debt if debt incurred in another capacity

Tax Administration

Comr of State Revenue v Can Barz Pty Ltd amp Anor [2016] QCA 323

14022017

22


Court gives judgment for full tax debt of $11m

bull Taxpayer with $11m tax debt

bull During recovery proceedings taxpayer produced $600000 bank cheque

reducing tax debt to $500000

bull Court gave judgment against taxpayer for $11m ndash said cheque is conditional

payment could be dishonoured

Tax Administration

DCT v Dukes [2016] NSWSC 1759


Taxpayersrsquo rights and obligations

bull IGT recommends ATO implement measures to ensure

‒ Taxpayersrsquo Charter at forefront of ATOrsquos interactions with community

‒ ATOrsquos performance against Charter principles measured and publicly reported

bull If stakeholder concerns persist IGT may undertake follow-up review and

make recommendations to government

Tax Administration

IGT Review into the Taxpayers Charter and Taxpayer Protections released

14022017

23


Default assessments upheld - burden of proof not satisfied

bull Unexplained deposits to bank accounts controlled by taxpayer

bull Significant gambling at casinos

bull AAT affirmed default assessments

bull Taxpayerrsquos claims that money came from family gifts loans from friends

gambling wins rejected

Tax Administration

Re Nguyen and FCT [2016] AATA 1041


No summary judgment for DPN liability - unresolved facts re whether director took reasonable steps

bull Summary judgment in respect of $167000 director penalty notice not granted

bull Unresolved question of fact ndash whether director took reasonable steps to

ensure company complied with ATO payment arrangement

Tax Administration

DCT v Pedley [2016] WADC 166

14022017

24


Reminder of easier GST reporting for new small businesses from 19 Jan 2017

bull Newly registered SMEs can lodge simpler BAS from 19 January 2017

‒ Quarterly reporters select Option 2 Calculate GST quarterly and report annually

‒ Monthly reports insert 0 at labels G2 G3 G10 and G11

‒ Annual reporters leave labels G2 G3 G10 and G11 blank

Tax Administration


Review of tax and corporate whistleblower provisions in Australia

bull 2016-17 Federal Budget plan to better protect tax whistleblowers

bull Government now seeks public comments on proposed tax whistleblower

protection

Tax Administration

Consultation paper released

14022017

25


Ride sourcing providers

bull ATO to identify ride sourcing drivers who donrsquot meet tax obligations

(registration reporting lodgment payment)

bull Data from financial institutions for 2016-17 and 2017-18

bull ATO wants details of payments from ride sourcing facilitator to ride sourcing

provider

bull Records relating to up to 60000 individuals to be collected

Tax Administration

ATO data matching


Simplifying income recognition for NFPs

bull New standards to apply from 1 January 2019

‒ AASB 1058 Income of Not-for-Profit Entities

‒ AASB 2016-7 Amendments to Australian Accounting Standards ndash Deferral of

AASB 15 for Not-for-Profit Entities

‒ AASB 2016-8 Amendments to Australian Accounting Standards ndash Australian Implementation Guidance for Not-for-Profit Entities

Tax Administration

New standards coming

14022017

26


Summary judgment against taxpayers for $305m upheld ndashtaxpayers lose appeal re ATO use of Cayman Islands info

bull $305m summary judgment against Vanda Gould and company he controlled

bull Assessments based on info from Cayman Islands tax authority

bull Taxpayers alleged ATO obtained info unlawfully

bull Held assessments valid

Tax Administration

Gould amp Anor v DCT [2017] FCAFC 1


TPB Information sheet on payroll service providers

bull Information Sheet gives examples to help payroll service providers determine

if they must register with TPB

Tax Administration

TPB(I) 312016 - Payroll service providers

14022017

27


Current ATO data-matching activities

bull ATO collecting data from banks on

‒ Credit and debit card payments received by businesses

‒ Payments to ride-sourcing drivers

bull Also collecting data from on-selling sites about sellers who sold at least

$12000 worth of goods or services

Tax Administration

Credit and debit card online selling ride-sourcing data-matching


Incorrect PAYG instalment variations and GIC

bull ATO says some taxpayers incorrectly varying PAYG instalment rate or

amount

bull Liable to penalty GIC if variation significantly incorrect

bull ATO may contact tax agents to discuss clientsrsquo variations

Tax Administration

14022017

28


ATO explains what caused system outage

bull Cause of ATOrsquos Dec 2016 system outage major malfunction of data storage

infrastructure in central computing system

bull ATO insists taxpayer data not lost or compromised

bull PwC to independently review system outage (has expertise with ICT storage

at heart of incident)

bull ATO also conducting internal review focus on key stakeholders

Tax Administration

Announces independent review


No grounds to set aside DPO

bull Dubai resident served with amended assessments departure prohibition

order (DPO) while going through customs

bull Federal Court dismissed application to set aside DPO

ndash DPO not issued for improper purpose given taxpayerrsquos significant tax liability ($45m) amp poor compliance record

ndash Australian tax debt not enforceable in UAE

Tax Administration

Bakri v DCT [2017] FCA 20

14022017

29


Exemptions from registering with ATO re foreign ownership of water or agricultural land

bull Draft rules to support Register of Foreign Ownership of Water or Agricultural

Land Act 2015 released

bull Water Register from 1 July 2017

bull Draft rules provide reporting exemptions for

ndash Harvestable rights

ndash Irrigation infrastructure operators

ndash Foreign persons re security held under money lending agreement

Tax Administration


ATO releases Guide to Reportable Tax Positions 2017

bull ATO guide to help companies complete

bull Reportable tax position schedule 2017 (NAT 74066)

bull Reportable tax position early disclosure form 2017 (NAT 74067)

bull RTP Category C (reportable transactions or events) expanded to cover issues

of concern to ATO (eg those in recent taxpayer alerts)

bull Category C questions must be answered if companyrsquos income year ends on

or after 30 June 2017

Tax Administration

14022017

30


Tax risk management and governance review guide

bull Businesses can use ATOrsquos Tax risk management and governance review

guide to

‒ Developimprove their tax governance amp internal control framework

‒ Test their framework against ATO best practice benchmarks

‒ Show reviewers amp stakeholders effectiveness of internal controls

Tax Administration

ATO guide updated


Extension of time for AAT review granted

bull Company granted extension for review of GST objection decision

bull Applied for extension nearly 1 year late However AAT satisfied that

‒ Acceptable explanation for delay (controller had ldquolack of understandingrdquo hard to get lawyer due to financial problems)

‒ No prejudice to FCT

‒ Amount of tax payable is in dispute

Tax Administration

Re New Access Investment Group Pty Ltd and FCT [2017] AATA 63

14022017

31


Alternate assessments not tentative

bull FCT gave trustee 2 sets of assessments re same income

‒ ldquoPrimaryrdquo assessment on basis that beneficiaries (including minor) presently entitled to net income of trust

‒ ldquoAlternativerdquo assessment on basis of no present entitlement

bull Total tax shortfall ndash $235m

bull Federal Court held assessments valid ndash alternative assessments can be

issued to trustee re same income (1 amount is recoverable)

Tax Administration

Whitby Land Company Pty Ltd (Trustee) v DCT [2017] FCA 28


Cloud computing amp Code of Professional Conduct

bull Code of Conduct may be breached if cloud arrangements inadequate amp client

info unprotected

bull TPB says registered agents may wish to consider

‒ Details of limitation of liability arrangements

‒ Whether provider can unilaterally change terms of agreement

‒ How data integrity is maintained

Tax Administration

Tax Practitioners Board Practice Note TPB (PN) 12017

14022017

32


ATO warns of criminal activity targeting AUSkeys

bull ATO has detected identity theft re AUSkeys linked to businesses

bull AUSkeys used to access portals lodge BASs change account details for

refunds

bull ATO took quick preventative action ndash affected AUSkeys cancelled

bull Tax practitioners asked to check Access Manager permissions to shield

practice from identity theft

Tax Administration


Enhanced ATO record-keeping tool for sole traders

bull ATO announces record-keeping enhancements to myDeductions

bull Sole traders with simple tax affairs can now record business income

expenses amp vehicle trips on smart phone or device

bull Ability to upload data directly into tax return will be available in later release

Tax Administration

14022017

33


Tax Inspector-General

bull Planned reviews

‒ GST refunds ndash taxpayers concerned about refund delays

‒ PAYGI ndash interaction with income tax system

‒ Future role of tax professionals in tax system

Tax Administration

2017 work program announced


ATO advice under development

bull ATO website lists advice under development for

ndash income tax

ndash CGT

ndash international issues

ndash GST

ndash FBT

Tax Office Website updates

Tax Administration

14022017

34


DCT v Binetter [2017] FCA 69

bull Case involved Nudie Juice entities

bull Federal Court refused application for taxpayer (Nudie co-founder and CEO)

to give evidence from USA via video link

bull Concluded there was no impediment to taxpayer travelling to Australia to give

evidence even though liquidators could exercise their legal rights to stop him

returning to USA

Application for evidence in tax case by video link refused

Tax Administration


Says ATO systems will be ready for Tax Time 2017

bull FCT denies reports Tax Time 2017 under threat due to recent system

outages

bull ATO ldquoabsolutely confidentrdquo taxpayers can lodge returns and receive refunds

on time from 1 July 2017

FCT refutes media reports

Tax Administration

14022017

35


ATO help

bull 21 December 2016 and 15 January 2017 due dates deferred

bull Tax agents can apply for additional deferrals

bull Clients not penalised 85 on-time lodgment requirement not affected if

agents lodge within deferred periods

bull ATO ldquowill not apply sanctions this yearrdquo if less than 85 lodged on time ldquoas a

consequence of the outagesrdquo

Tax agent lodgment problems following ATO systems outages

Tax Administration


Appeals update

bull FCT discontinues Full Federal Court appeal

bull Case arose from private ruling that profit from land sale was ordinary income

bull AAT found taxpayer ran property development business

bull Court held AAT engaged in fact-finding exercise ndash canrsquot do this in ruling

review ndash based on facts in ruling profit not ordinary income

bull Federal Court decision now stands matter remitted to AAT

Income

Rosgoe Pty Ltd v FCT [2015] FCA 1231

14022017

36


Appeals update

bull One of the taxpayers (Tao Bai NSD 1276 of 2015) seeks special leave to

appeal to High Court

bull Full Federal Court held that taxpayer

ndash Had burden of proving absence of fraud or evasion for amended assessment issued out of time on that basis

ndash Was not denied procedural fairness in not having access to certain seized

documents

Tax Administration

Binetter amp Ors v FCT [2016] FCAFC 163


Exchange of info with foreign revenue authorities on indirect taxes

bull Practice Statement guides ATO staff on exchanging information about indirect

taxes under international tax agreements

bull ATO shares publicly available information without restriction

bull Taxpayer-specific info can only be exchanged if authorised by legal

instrument

International Tax

Practice Statement PS LA 20166

14022017

37


ATO releases Country-by-Country info

bull QampAs represent ATOrsquos transitional admin practice

bull QampAs cover

‒ General issues and eligibility

‒ CbC report

‒ Master file

‒ Local file

International Tax

QampAs on CbC reporting and transfer pricing documentation


Australias adoption of BEPS Multilateral Instrument

bull Consultation paper on potential impacts of Australia becoming Party to OECD

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent

Base Erosion and Profit Shifting released

International Tax


14022017

38


OECD releases further BEPS guidance

bull OECD releases

‒ Key details of jurisdictions domestic legal frameworks for CbC reporting

‒ Additional interpretative guidance on CbC reporting standard

bull If notice to tax administrator required to identify reporting entity within MNE

Group notification due date can be extended (particularly relevant in

transition period)

International Tax

Country-by-Country reporting


Interaction between tax treaty provisions of BEPS Action 6 report and treaty entitlement of non-CIV funds

bull Discussion draft released by OECD

bull Three draft examples on follow-up work on interaction between

‒ Treaty provisions of BEPS Action 6 report

‒ Treaty entitlement of non-CIV funds

International Tax

14022017

39


More than 1300 bilateral relationships now in place across the globe re CRS

bull Over 1300 bilateral relationships now in place most based on CRS MCAA

bull List of automatic exchange relationships on OECDs Automatic Exchange

Portal

International Tax


Revised Australia-Germany DTA

bull Replaces 1972 DTA

bull Several BEPS recommended treaty provisions form part of new minimum

standards on treaty shopping and effective mutual agreement procedures

bull Takes effect in Australia from 1 January 2017 ndash withholding taxes 1 April

2017 ndash FBT 1 July 2017 ndash income tax

International Tax

Entry into force on 7 December 2016

14022017

40


Loans v shams - Payments from overseas company

bull FCT wins appeal from decision that $38m in payments from foreign company

to Australian subsidiary and other related companies were genuine loans

bull Lenders owned by company controlled by Vanda Gould

bull Majority held that primary judgersquos conclusion ndash that agreements were shams

for limited purpose of convincing third parties that borrowers were at armrsquos

length from lenders ndash not open on facts

International Tax

FCT v Normandy Finance and Investments Asia Pty Ltd [2016] FCAFC 180


ATO compliance approach to transfer pricing issues related to marketing and other hubs ndash Guideline released

bull Guideline to help businesses manage compliance risk associated with

offshore hubs

bull Businesses can self-assess transfer pricing outcomes using ATOs hub risk

framework

bull Date of effect 1 January 2017 ndash applicable to new and existing hubs

International Tax

Practical Compliance Guideline PCG 20171

14022017

41


Re Wilson and FCT [2017] AATA 119

bull In 2010-11 electrician sub-contracted to US Army

bull Worked in Afghanistan for 4 months

bull Claimed earnings exempt under s 23AF ITAA 1936

bull Key issue did taxpayer work on ldquoapproved projectrdquo

bull AAT said no

ndash Although it was eligible project not approved in writing by Minister (as required

by s 23AF(11))

Overseas income not exempt

International Tax


Diverting personal services income to an SMSF

bull TA 20166 (issued in April 2016) warns about arrangements to divert PSI to

SMSF to avoid paying tax at personal marginal rates

bull ATOrsquos voluntary disclosure offer (to remit penalties) extended to 30 April

2017

Tax Controversy

ATO extends voluntary disclosure offer

14022017

42


Re-characterisation of income from trading businesses

bull ATO reviewing arrangements where trading company divided in contrived way

to re-characterise trading income as passive income

bull Income artificially diverted into trust ndash no tax or lower rate than corporate tax

rate paid on distribution

bull Arrangements typically involve stapled structures are promoted to overseas

investors

bull Pt IVA may apply

Tax Controversy

Taxpayer Alert TA 20171


Taxpayer Alerts TA 20172 and TA 20173

bull ATO and AusIndustry reviewing arrangements where RampD tax offset claimed

for

ndash Building and construction activities (TA 20172)

ndash Ordinary business activities (TA 20173)

RampD claims in building and construction industry

Tax Controversy

14022017

43


NSW duty not so happy days

bull Property bought by private company as custody trustee for SMSF

bull Bank insisted that non-trading company be custodian

bull Purchase completed when property transferred to new company

bull Late substitution of custody trustee exposed SMSF to double duty (on

contract of sale amp transfer)

bull Exemption didnrsquot apply as transferee didnrsquot exist when contract made

State Taxes

Happy Days Property Pty Ltd v CSR [2016] NSWCATAD 289


Extending AMLCTF regime to accountants lawyers etc

bull A-Gs Department consulting on regulatory models for accountants lawyers

etc under Anti-Money Laundering and Counter-Terrorism Financing Act 2006

bull Five sector-specific consultation papers released for comment

Tax Reform

A-G consultation

14022017

44


MYEFO flags changes

bull Tax announcements made

‒ ATO to give Credit Reporting Bureaus info on businesses with gt $10000 tax debts ndash 1 July 2017

‒ No franking credits if special dividend funded by capital raising activities that result in issue of new equity interests ndash 19 December 2016

‒ Penalty unit increase from $180 to $210 ndash 1 July 2017

Tax Reform

2016-17 Mid-Year Economic and Fiscal Outlook released


Income products for retirement

bull Discussion paper on developing framework for ldquoMyRetirement productsrdquo

released

bull Views sought on structure of retirement income products framework for

regulating products

Tax Reform

Government releases discussion paper

14022017

45


Donrsquot miss upcominghellip

These LiveOne sessions are also available as OnDemand Recordings

Date Topic

LIVE SESSIONS

Friday 17 February 2017 Corporate Tax Topics 2017 Tax Treaties PE amp Residency

Wednesday 22 February 2017 Preparing for the new super landscape Case Study 2

Wednesday 2 March 2017 Special Tax Topics 2017 Fringe Benefits Tax (FBT) Technical Session

Friday 3 March 2017 SMSF Strategy in Practice Series Property investments amp developments

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Thank you


Disclaimer

Chartered Accountants Australia and New Zealand (ABN 50 084 642 571) Formed in Au stralia Members of the organisation are not liable for the

debts and liabilities of the organisation

No warranty is given to the correctness of the information contained in this document or its suitability for use by you Information contained in this

document may have changed since publication and may change from time to time To the fullest extent permitted by law no liability is accepted by

Chartered Accountants Australia and New Zealand for any statement or opinion or for an error or omission or for any loss or damage suffered as aresult of reliance on or use by any person of any material in thisdocument

The information in this document is provided for general guidance only and on the understanding that it does not represent and is not intended to be

advice Whilst care has been taken in its preparation it should not be used as a substitute for consultation with professional accounting tax legal or

other advisors Before making any decision or taking any action you should consult with an appropriate specialist or professional


This publication is copyright Apart from any use as permitted under the Copyright Act 1968 (Australia) and Copyright Act 1994 (New Zealand) as

applicable it may not be copied adapted amended published communicated or otherwise made available to third parties in whole or in part in anyform or by any means without the prior written consent of Chartered Accountants Australia and New Zealand

14022017

2







Income



ASIC-ATO information sharing

bull Exposure draft released

bull Proposed amendment to Australian Securities and Investments Commission

Act 2001 to allow ASIC to more readily disclose confidential information to

ATO

Legislation

Draft TLA (2017 Measures No 1) Bill 2017 ASIC

14022017

3





obligations















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14022017

4









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14022017

5












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14022017

6







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14022017

7









Income








in her objection)


be prejudiced

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14022017

8






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14022017

9







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14022017

10





website

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14022017

11







Deductions






andor power tools



invoice

Deductions


14022017

12




affirmed


50 ITAA 1997)


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14022017

13








Deductions







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14022017

14







1 July 2016

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BAS

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14022017

15






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14022017

16







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real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

3





obligations















ATO admin treatment

14022017

4









Legislation









Legislation

14022017

5












Legislation










Legislation

14022017

6







Income







Income


14022017

7









Income








in her objection)


be prejudiced

Income


14022017

8






Deductions








Deductions


14022017

9







Deductions







Deductions


14022017

10





website

Deductions







value

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14022017

11







Deductions






andor power tools



invoice

Deductions


14022017

12




affirmed


50 ITAA 1997)


Deductions











Deductions


14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

4









Legislation









Legislation

14022017

5












Legislation










Legislation

14022017

6







Income







Income


14022017

7









Income








in her objection)


be prejudiced

Income


14022017

8






Deductions








Deductions


14022017

9







Deductions







Deductions


14022017

10





website

Deductions







value

Deductions


14022017

11







Deductions






andor power tools



invoice

Deductions


14022017

12




affirmed


50 ITAA 1997)


Deductions











Deductions


14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

5












Legislation










Legislation

14022017

6







Income







Income


14022017

7









Income








in her objection)


be prejudiced

Income


14022017

8






Deductions








Deductions


14022017

9







Deductions







Deductions


14022017

10





website

Deductions







value

Deductions


14022017

11







Deductions






andor power tools



invoice

Deductions


14022017

12




affirmed


50 ITAA 1997)


Deductions











Deductions


14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

6







Income







Income


14022017

7









Income








in her objection)


be prejudiced

Income


14022017

8






Deductions








Deductions


14022017

9







Deductions







Deductions


14022017

10





website

Deductions







value

Deductions


14022017

11







Deductions






andor power tools



invoice

Deductions


14022017

12




affirmed


50 ITAA 1997)


Deductions











Deductions


14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

7









Income








in her objection)


be prejudiced

Income


14022017

8






Deductions








Deductions


14022017

9







Deductions







Deductions


14022017

10





website

Deductions







value

Deductions


14022017

11







Deductions






andor power tools



invoice

Deductions


14022017

12




affirmed


50 ITAA 1997)


Deductions











Deductions


14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

8






Deductions








Deductions


14022017

9







Deductions







Deductions


14022017

10





website

Deductions







value

Deductions


14022017

11







Deductions






andor power tools



invoice

Deductions


14022017

12




affirmed


50 ITAA 1997)


Deductions











Deductions


14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

9







Deductions







Deductions


14022017

10





website

Deductions







value

Deductions


14022017

11







Deductions






andor power tools



invoice

Deductions


14022017

12




affirmed


50 ITAA 1997)


Deductions











Deductions


14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

10





website

Deductions







value

Deductions


14022017

11







Deductions






andor power tools



invoice

Deductions


14022017

12




affirmed


50 ITAA 1997)


Deductions











Deductions


14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

11







Deductions






andor power tools



invoice

Deductions


14022017

12




affirmed


50 ITAA 1997)


Deductions











Deductions


14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

12




affirmed


50 ITAA 1997)


Deductions











Deductions


14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

13








Deductions







CGT


14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

14







1 July 2016

Indirect Taxes








BAS

Indirect Taxes


14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

15






Indirect Taxes







Indirect Taxes


14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

16







interests








real estate



14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

17


















14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

18




June 2017






released


balance





14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

19











linked products






14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

20


ATO SuperSeeker












Tax Administration


14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

21






Tax Administration




grouping rules





Tax Administration


14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

22








Tax Administration









Tax Administration


14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

23








Tax Administration







Tax Administration


14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

24







Tax Administration





protection

Tax Administration


14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

25







provider


Tax Administration

ATO data matching








Tax Administration


14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

26







Tax Administration






Tax Administration


14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

27








Tax Administration





amount



Tax Administration

14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

28









Tax Administration









Tax Administration


14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

29










Tax Administration










Tax Administration

14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

30




guide to




Tax Administration

ATO guide updated








Tax Administration


14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

31









Tax Administration





info unprotected





Tax Administration


14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

32





refunds




Tax Administration







Tax Administration

14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

33







Tax Administration





ndash income tax

ndash CGT


ndash GST

ndash FBT


Tax Administration

14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

34








returning to USA


Tax Administration




outages




Tax Administration

14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

35


ATO help








Tax Administration


Appeals update







Income


14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

36


Appeals update






documents

Tax Administration








instrument

International Tax


14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

37




bull QampAs cover


‒ CbC report

‒ Master file

‒ Local file

International Tax







International Tax


14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

38



bull OECD releases





transition period)

International Tax








International Tax

14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

39





Portal

International Tax








International Tax


14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

40









International Tax





offshore hubs


framework


International Tax


14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

41







bull AAT said no


by s 23AF(11))


International Tax






2017

Tax Controversy


14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

42








investors


Tax Controversy





for




Tax Controversy

14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

43









State Taxes







Tax Reform

A-G consultation

14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

44


MYEFO flags changes





Tax Reform





released


regulating products

Tax Reform


14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

45




Date Topic

LIVE SESSIONS











14022017

46

Thank you


Disclaimer












14022017

46

Thank you


Disclaimer












Date post:	09-Jul-2018
Category:	Documents
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Period Ending 9 February 2017 - cpdlive.com€¦ · OECD Transfer Pricing Guidelines –from 1 July...

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