Issue 18 | February 2020
- Hybrid mismatch proposed amendment for distributions on AT1 capital
We outline the proposed amendment to the franking offset rules for distributions on AT1 interests that give rise to a foreign income deduction.
- Justified Trust and GST – are you ready?
We discuss the approach, process and focus areas for the ATO’s GST assurance review program.
- Divestment activities – considering goodwill
We consider issues for goodwill on a divestment of a business by a tax consolidated group.
- Applying a tax lens to customer remediation payments
We highlight a number of tax issues for customers and banks to consider for remediation payments.
- The tax governance outlook for 2020 for the banking sector
We provide insights from the Top 100 and Top 1,000 reviews undertaken so far and consider areas of focus for tax governance in 2020.
- Revised R&D tax incentive bill now before Parliament
We summarise the key aspects for banks of the proposed amendments to the R&D regime.
Banking on Tax | Archive
Banking on Tax: Issue 17 | November 2019
Banking on Tax: Issue 16 | September 2017
Banking on Tax: Issue 15 | June 2017
Banking on Tax: Issue 14 | March 2017
Banking on Tax: Issue 13 | September 2014
Banking on Tax: Issue 12 | May 2014
Banking on Tax: Issue 11 | December 2013
Banking on Tax: Issue 10 | August 2013
Banking on Tax: Issue 9 | March 2013
For additional archive editions of Banking on Tax: Focusing on the core issues, please contact Alison Noble.