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Tax highlights

22 October 2012


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In this week's Tax highlights we feature:Tax highlights, Deloitte

  • Treasurer’s Mid-Year Economic and Fiscal Outlook:  Large company tax payments to change from quarterly to monthly under a phased-in start from 1 January 2014


  • Appeals update – Mills: The High Court has heard the taxpayer’s appeal against the decision of the Full Federal Court, which held that the anti-avoidance provisions applied to cancel franking credits that arose to the taxpayer under a scheme involving the issue of stapled securities by the foreign branch of an Australian bank. The High Court has reserved its decision, but has released a transcript of the appeal hearing


  • Deductibility of general interest charge (GIC) – Nash case: The Administrative Appeals Tribunal has held that GIC is deductible in the year to which it is referable.

Plus we provide our synopsis of the latest legislative developments, cases, announcements, and ATO information and releases.

 

Read and download Tax highlights in PDF format, for additional information

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