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Tax highlights

10 December 2012


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

  • Progress of tax Bills: We provide a summary of key tax Bills at the conclusion of the 2012 Spring Parliamentary Sittings

  • ATO launches revised Large business and tax compliance (LBTC) publication: A revised LBTC publication has been issued by the Commissioner, outlining the ATO’s current approach to tax compliance in the large business market

  • Peter Madden, Partner, Deloitte Tax Sydney appointed to specialist multinational reference group: The Assistant Treasurer has announced the terms of reference and members of the specialist reference group on multinational corporate taxation

  • Consolidated Media Holdings appeal allowed: The High Court has allowed the Commissioner’s appeal against the Full Federal Court’s decision in Consolidated Media Holdings Ltd v Commissioner of Taxation. The High Court held that the consideration received by the taxpayer under a share buy-back agreement with Crown Melbourne Limited was debited against amounts standing to the credit of Crown’s "share capital account" and the Commissioner had correctly assessed the taxpayer as having made a capital gain.

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

 

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