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  • Major infrastructure projects: Costs and productivity issues
    Produced for the Australian Constructors Association, this Deloitte Access Economics report looks construction sector costs and productivity in the delivery of public infrastructure projects.
  • ATO practice statements following the decision in the Macquarie Bank case
    Macquarie Bank Limited v Commissioner of Taxation [2013] FCA 887 on the status of ATO practice statements. We also outline the status of the OBU changes.
  • Globalisation of FATCA for multilateral exchange of tax information
    Timing and key aspects of the OECD project for multilateral exchange of tax information based on the model 1 intergovernmental agreements for the U.S. Foreign Account Tax Compliance Act.
  • AUD LIBOR discontinued ─ Can the LIBOR cap in Part IIIB still apply?
    We consider whether the LIBOR cap for interest deductions by Australian branches of foreign banks can still apply following discontinuation of the AUD LIBOR.
  • Opportunities for tax functions as APRA raises the bar for risk management
    Australian Prudential Regulation Authority provides an opportunity for a tax function to raise its profile within a bank and respond to the ATO’s focus on tax risk management and governance.
  • Guidance for reduced input tax credits for managed investment schemes
    Reduced input tax credit rules apply to managed investment schemes, including the apportionment methodology set out in GST Determination GSTD 2013/3.
  • Specific integrity rule to address dividend washing
    Dividend washing an outline to the intended legislative approach to deny franking credits from dividend washing and the ATO’s interim approach.
  • A banking perspective on the recent tax reform announcements
    R&D eligibility cap has been retained at $20 billion.Section 25-90 has been retained. OBU changes that were announced in the Budget are proceeding.
  • Spotlight on tax themes and recent tax developments for banks in Asia
    Recent tax developments that affect banks and other financial institutions throughout Asia. Indirect taxes, Transfer pricing, Regulatory developments.
  • ATO commences online banking platform project
    ATO’s review of the use of online banking platforms by Australian customers. ATO’s risk hypothesis arises from ATO audits of various inbound banks.
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