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  • June 2014 Large proprietary company model financial statements
    This publication is a key tool to assist you in meeting your financial reporting obligations, particularly the preparation of the annual financial statements.
  • Tax highlights
    In this current edition, we discuss about OECD's base erosion and profit shifting project, annual review of ATO draft and an update on exposure draft released by Government on 'dividend washing'.
  • Protecting the knowledge economy
    While the value of intellectual property (IP) can be difficult to quantify, protecting inventions, designs, images, symbols and logos, as well as systems, processes, business plans, and customer lists developed by individuals or businesses is critical.
  • Son of Holdback & Luxury Car Tax (LCT)
    Deloitte has developed a number of questions being posed by our clients in the motor dealer sector, and our typical responses. Dealers are encouraged to obtain their own advice on the LCT consequences of the Son of Holdback decision.
  • NFC is failing but drugs may save payments
    Near Field Communication (NFC) was hyped to be the vehicle by which we would abandon our leather wallets but it hasn’t happened yet.
  • Fate of outstanding tax measures - Government announcement
    The Government has announced the outcome of the review concerning whether or not 64 unenacted tax and superannuation measures would proceed. The attached document sets out the key measures that will proceed and those that will not proceed.
  • ATO practice statements following the decision in the Macquarie Bank case
    Macquarie Bank Limited v Commissioner of Taxation [2013] FCA 887 on the status of ATO practice statements. We also outline the status of the OBU changes.
  • AUD LIBOR discontinued ─ Can the LIBOR cap in Part IIIB still apply?
    We consider whether the LIBOR cap for interest deductions by Australian branches of foreign banks can still apply following discontinuation of the AUD LIBOR.
  • Spotlight on tax themes and recent tax developments for banks in Asia
    Recent tax developments that affect banks and other financial institutions throughout Asia. Indirect taxes, Transfer pricing, Regulatory developments.
  • ATO commences online banking platform project
    ATO’s review of the use of online banking platforms by Australian customers. ATO’s risk hypothesis arises from ATO audits of various inbound banks.
  • Globalisation of FATCA for multilateral exchange of tax information
    Timing and key aspects of the OECD project for multilateral exchange of tax information based on the model 1 intergovernmental agreements for the U.S. Foreign Account Tax Compliance Act.
  • Guidance for reduced input tax credits for managed investment schemes
    Reduced input tax credit rules apply to managed investment schemes, including the apportionment methodology set out in GST Determination GSTD 2013/3.
  • Opportunities for tax functions as APRA raises the bar for risk management
    Australian Prudential Regulation Authority provides an opportunity for a tax function to raise its profile within a bank and respond to the ATO’s focus on tax risk management and governance.
  • Specific integrity rule to address dividend washing
    Dividend washing an outline to the intended legislative approach to deny franking credits from dividend washing and the ATO’s interim approach.
  • A banking perspective on the recent tax reform announcements
    R&D eligibility cap has been retained at $20 billion.Section 25-90 has been retained. OBU changes that were announced in the Budget are proceeding.
  • The tax road ahead – Government announcement
    Deloitte comments on the Government’s new tax position superannuation, section 25-90, debt/equity integrity rule, Self-education expenses, R&D Tax incentive
  • Western Australian Stock Exchange Index
    Diggers & Dealers 2013 special edition of the Deloitte WA Stock Exchange Index.
  • Deloitte response to the change in Federal Government
    This document summarises the key Coalition tax policy announcements, and our tax action plan for the new Government.
  • Finalised hedge accounting requirements
    The finalised hedge accounting requirements expected to be issued in the second half of 2013 represent a significant change to the current hedge accounting approach under IAS 39.
  • ATO disclosure of tax information
    We outline the information to be published by the ATO to “improve the transparency of Australia’s corporate tax system” and similar developments in other jurisdictions.
  • ATO 2013-14 compliance program released
    We outline the focus areas identified by the ATO in its 2013-14 compliance program that may affect Australian banks.
  • Large banks may be denied access to R&D tax incentive
    In this article, we highlight the potential impact for large banks if access to the R&D tax incentive scheme is removed.
  • Recent tax changes in New Zealand
    We provide a summary of recent tax changes in New Zealand for thin capitalisation for securitisation trusts, and removal of the financial arrangements election for excepted financial arrangements.
  • More time to implement FATCA, but broader scope on the horizon
    In this article, we provide an update on recent FATCA developments, including extension of FATCA deadlines, and we highlight moves towards similar regimes in other jurisdictions.
  • WA Stock Exchange Index Diggers & Dealers special edition
    Diggers & Dealers 2013 special edition of the Deloitte WA Stock Exchange Index.
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