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Tax highlights

22 April 2013


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

  • Tax loss incentive for designated infrastructure projects: Exposure draft legislation has been released which proposes to allow significant infrastructure project entities an uplift in the value of carry forward losses and exemptions to loss carry forward integrity tests

  • Nash decision overturned: The Federal Court has set aside the AAT decision in Nash and Commissioner of Taxation and held that the taxpayer was not entitled to deductions for accrued general interest charge amounts until such time as a notice of assessment was given

  • OECD reports to G20 on international tax information exchange agreements: The OECD has provided a report on its latest work to strengthen automatic exchange of information between countries and its efforts to address tax base erosion and profit shifting.

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

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