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Tax

Thought leadership from Deloitte can help you evaluate complex issues, develop fresh approaches to problems and implement practical solutions. Explore some of the most recent tax content on this page and check back frequently for new materials.

More Insights

  • 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.
  • Adelaide GST Forum
  • Is your financial risk management strategy up to date?
    Financial risk management has always been a complex area given the volatility and significance of the risks involved.
  • IFRS 9 Impairment new exposure draft issued
    Learn the new detail of the IASB Financial Instruments Expected Credit Losses exposure draft released March 2013.
  • TOFA bill introduced for 2010 announced changes
    The bill contains various refinements to the taxation of financial arrangement (TOFA) rules that were foreshadowed by the Assistant Treasurer in Media Release No. 145 of 2010, which was issued on 29 June 2010.
  • Practical implications for banks of the GST self-assessment regime
    We outline the key changes for GST taxpayers arising from the GST self-assessment regime and highlight some practical implications and actions for banks.
  • What to expect from the ATO’s refined approach to risk identification, disputes and audits
    In this article, we set out some key aspects of the ATO's revised Large business and tax compliance booklet and what banks can expect from the ATO for risk identification, disputes and audits under the ATO's refined approach.
  • Cash-pooling – interest income from a cash-pooling arrangement
    We look at the ATO’s determination of interest income derived for withholding tax purposes in a cash-pooling arrangement.
  • Board of Taxation review of tax arrangements applying to permanent establishments
    We look at the Treasury discussion paper on the income tax treatment of certain tier 2 capital instruments under the Basel III capital reforms, including the proposed implementation option and other questions asked in the paper.
  • Foreign banks operating in Australia – liquidity charges and notional funding costs
    We analyse three ATO Interpretative Decisions relating to the deductibility of liquidity reserves and notional funding costs in Australian operations of foreign banks.
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