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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.
From 23 March 2013, the Government introduced far-reaching changes to the Visitor Visa program, which included the Business (Short Stay) (Subclass 456) Visa.
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.
We outline the key changes for GST taxpayers arising from the GST self-assessment regime and highlight some practical implications and actions for banks.
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.
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.
We analyse three ATO Interpretative Decisions relating to the deductibility of liquidity reserves and notional funding costs in Australian operations of foreign banks.