Skip to main content

Tax insights

Latest developments in tax

Deloitte Australia’s Tax insights apply a wealth of expertise to provide you with comprehensive analysis and implications in respect of the latest tax developments.

Recent tax insights

Pillar Two: OECD releases further materials - 21 July 2023

On 17 July 2023, the OECD released new guidance regarding the OECD/G20 Two Pillar Solution. This coincides with the G20 Finance ministers meeting and the OECD Secretary General’s Tax report. 

Read more

Australian multinational tax laws introduced – 26 June 2023

On 22 June 2023, the last sitting day of Parliament before the slated 1 July 2023 start date, the Government introduced a new Bill into Parliament titled : Treasury Laws Amendment (Making Multinationals Pay Their Fair Share— Integrity and Transparency) Bill 2023 (Multinational Tax Bill or Bill). 

Read more

International intangibles arrangements - 23 May 2023

On 17 May 2023, the ATO released draft Practical Compliance Guideline PCG 2023/D2 relating to intangibles arrangements. The new draft PCG sets out the ATO’s compliance approach to international arrangements connected with the development, enhancement, maintenance, protection and exploitation (DEMPE) of intangible assets and/or involving the migration of intangible assets.

Read more

Proposed reforms to the Petroleum Resource Rent Tax – 8 May 2023

On 7 May 2023, the Treasurer advised of significant changes to the design of the Petroleum Resource Rent Tax (PRRT). The package of proposed changes, which include integrity reforms, is expected to increase tax receipts by $2.4 billion over the forward estimates.

Read more

Thin capitalisation exposure draft legislation: Deloitte submission – 13 April 2023

These submissions provide our comments on the Exposure Draft Treasury Laws Amendment (Measures for Future Bills) Bill 2013: Thin capitalisation interest limitation, as issued on 16 March 2023.

Read more

Australia proposes public tax reporting for Australian and foreign headquartered multinationals - 11 April 2023

On 6 April 2023, the Multinational tax transparency Exposure Draft was released, introducing requirements for large global groups that operate in Australia, to make public tax related disclosures for every jurisdiction in which the group operates.

Read more


Explore the archive of Tax insights below.


04 April 2023 - Exposure draft denying deduction for payments attributed to intangible assets issued

04 April 2023 - Australia’s transfer pricing rules unleashed

21 March 2023 - Exposure draft on new debt deduction rules

16 March 2023 - Franked distributions & capital raisings

15 February 2023 - OECD releases Pillar Two administrative guidance

30 January 2023 - OECD Pillar Two: Information return and safe harbours


01 December 2022 - Tax Transformation Trends

25 October 2022 - Federal Budget

13 September 2022 - Fringe benefits tax – Record keeping changes

5 September 2022 - Federal Court recognition of the commercial reality of small and privately owned businesses

08 August 2022 - The 2022 Indirect Tax Pathfinder - 08 August 2022

27 July 2022 - Government introduces legislation to encourage electric vehicle adoption

21 July 2022 - ATO releases Taxpayer Alert on treaty shopping arrangements

18 July 2022 - Update on EBITDA interest and royalty measures

30 June 2022 - Hybrid Mismatch Rules – US GILTI rules do not correspond to Australia’s CFC rules

10 June 2022 - ATO changing the way it obtains GST assurance for Top 1000 taxpayers

1 June 2022 - Changes to debt deduction rules

19 May 2022 - Corporate Tax Playbook

16 May 2022 - Notional GST: ATO’s dispute resolution approach for government entities

16 May 2022 - Understanding the post-election tax policies

29 March 2022 – Federal Budget 2022-23

1 March 2022 - New ATO guidance for private and family groups

31 January 2022 - ATO announces a review of the Advance Pricing Arrangement program

Subscribe to Tax Insights

Did you find this useful?

Thanks for your feedback

If you would like to help improve further, please complete a 3-minute survey