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Tax highlights

17 January 2012


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In this week’s Tax highlights:

  • International dealings schedule (IDS): The ATO has released more information on the new IDS that will apply to all taxpayers from the 2012 income year
  • Goods and services tax (GST) developments: Treasury has released exposure draft regulations proposing several amendments to the GST financial supply provisions. Also, the ATO has released its views on a case which considered whether the sale of a residential development site was a GST-free supply of a going concern
  • Consolidation – when is a choice to consolidate effective: The ATO has released its views on a decision of the Federal Court that the choice to form a multiple entry consolidated (MEC) group, and for two related companies to join the MEC group on incorporation, had effectively been made.

Plus we provide our synopsis of the latest tax-related legislative developments, announcements, ATO information and releases, court cases and international tax developments.

Read, download or print Tax highlights, in PDF format below.

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