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Tax highlights

01 July 2013


In this week's Tax highlights we feature:

  • Progress of current Bills: At the conclusion of the Winter Parliamentary Sittings, a number of Bills have passed the Senate and are currently awaiting Royal Assent, including the Bills containing the new loss carry-back provisions and the amendments to the general anti-avoidance provisions (Part IVA) and transfer pricing rules

  • Preventing ‘dividend washing’: The Assistant Treasurer has announced that the Government will prevent dividend washing by inserting a new specific integrity rule in the tax law. The measure is proposed to apply from 1 July 2013

  • Improving the offshore banking unit (OBU) regime: The Assistant Treasurer has released a discussion paper which details the issues associated with the current OBU regime.

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


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