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  • Support Payments on ATO Radar
    On 24 April 2013, the ATO released a controversial draft tax determination, TD 2013/D3, which expresses that support payments made by a parent to its subsidiary are capital in nature and not deductible under section 8-1 of the ITAA 1997.
    Deloitte alert, May 2013
  • Reforms to the Temporary Work (Skilled) (subclass 457) program
    Following the recent announcement of the 457 visa reforms, further detail has been released by the DIAC regarding aspects of the 457 program and processing.
    Deloitte alert, May 2013
  • Customs valuation advice relating to transfer pricing
    Customs valuation advice relating to transfer pricing
    Australian Customs has changed the evidentiary requirements that importers must meet when seeking a transfer pricing-related customs valuation advice.
    Deloitte alert, May 2013
  • Customs and Global Trade News - March 2013
    Customs and Global Trade News - March 2013
    Coverage of customs and trade legislation and transactions across the globe, and the implications they may have on business.
    Deloitte newsletter, April 2013
  • Mandatory Australian Industry Participation plans for $500M+ projects - draft bill released
    Australian Industry Participation plans for $500M+ projects
    The Government’s draft bill mandates AIP Plans for all infrastructure project involving capital expenditure of $500 million or more.
    Deloitte alert, April 2013
  • Tax Due Diligence in M&A
    Tax Due Diligence in M&A
    Deloitte Tax partners Fiona Cahill and Paul Culibrk presented on Tax Due Diligence in M&A at the Tax Institute of Australia’s 28th National Convention. Download the paper.
    Deloitte Tax insight, March 2013
  • Changes to Visitor Visas to Australia
    Changes to Visitor Visas to Australia
    From 23 March 2013, the Government introduced far-reaching changes to the Visitor Visa program, which included the Business (Short Stay) (Subclass 456) Visa.
    Deloitte alert, March 2013
  • A bird’s eye view of cross-border M&A transactions in Australia
    A bird’s eye view of cross-border M&A transactions in Australia
    This article, explaining some important tax implications of recent M&A transactions by Kenneth Wee and Zubin Sadri, appears in the March 2013 edition of International Tax Review. To access it, please contact Kenneth.
    Article, March 2013
  • Petroleum Resource Rent Tax (PRRT) technical amendments introduced into Parliament
    Petroleum Resource Rent Tax (PRRT) technical amendments introduced into Parliament
    On 13 February 2013, the Tax and Superannuation Laws Amendment (2013 Measures No. 1) Bill 2013 (the “bill”) was introduced into Parliament.
    Deloitte alert, February 2013
  • New transfer pricing legislation introduced into Parliament
    New transfer pricing legislation introduced into Parliament
    The Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 has been introduced into the Australian Parliament, including amendments designed to modernise Australia’s transfer pricing rules.
    Deloitte alert, March 2013
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