A single judge of the Federal Court has upheld a decision of the Commissioner of Taxation (Commissioner) to apply the general anti-avoidance rule, Part IVA, to arrangements that include the income...
On 22 June 2022, the Australian Taxation Office (ATO) published its finalised Protocol for claiming legal professional privilege (the Protocol). The Protocol has been developed to assist taxpayers...
The Commissioner of Taxation has broad powers to obtain information and documents for the purposes of his administration of Australia’s tax laws.
In this special Insight we bring you the key taxation measures announced by the Treasurer, the Hon. Josh Frydenberg, in the 2021-22 Australian Federal Budget on Tuesday 11 May 2021.
In recent years, the measurement of a business’ tax performance has gradually expanded beyond traditional metrics such as effective tax rates to include qualitative factors such as responsible tax...