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Tax highlights

14 October 2013


In this week's Tax highlights we feature:

  • Federal Court allows tender of documents despite Cayman Islands decision: The Federal Court has allowed the Commissioner to use documents that were the subject of a Cayman Islands case (which ordered the Cayman Islands Tax Information Authority to write to the Commissioner seeking his undertaking not to divulge the documents in court proceedings in Australia), as evidence in appeal proceedings

  • Transfer pricing documentation and country-by-country reporting: The OECD has released a memorandum on transfer pricing documentation which outlines what type of information should be required to be reported and what type of mechanisms should be developed for reporting and sharing country-by-country data

  • Changes to the superannuation system:  The Assistant Treasurer has announced that the Government will look at reforming the regulatory framework of the superannuation system.

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



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