| Advance pricing arrangement program: report on developments in 2002-03 |
| Report on developments in the advance pricing arrangement (APA) program. |
| Advance pricing arrangement program: report on developments in 2003-04 |
| Report on developments in the advance pricing arrangement (APA) program in 2003-04. |
| Advance pricing arrangement program: report on developments in 2004-05 |
| Report on developments in the advance pricing arrangement (APA) program. |
| Advance pricing arrangement program: report on developments in 2005-06 |
| Annual report on developments in the advance pricing arrangement program including information on prelodgment discussions, processing times, issues and methodologies used and work in progress as at 30 June 2006. |
| Advance pricing arrangement program: report on developments in 2006-07 |
| Annual report on developments in the advance pricing arrangement program including information on the planned review of the program to evaluate its role and performance. |
| Advance pricing arrangement program: report on developments in 2007-08 |
| The 2007-08 update includes information on the importance of prelodgment discussions, APA processing times, unilateral and bilateral APAs, industry segments, work in progress at 30 June 2008, issues and methodologies used and the planned review of the APA program to evaluate its role and performance. |
| Advance Pricing Arrangement Program: report on developments in 2008-09 |
| The 2008-09 update includes information on processing times and work in progress at 30 June 2009, the impact of the global finacial crisis and the review of the program. |
| Advance Pricing Arrangement Program: report on developments in 2009-10 |
| The 2009-10 update includes information on processing times and work in progress at 30 June 2010 and the review of the program. |
| Bilateral Advance Pricing Arrangement (BAPA) Operational Guidance for countries of the Pacific Association of Tax Administrators (PATA) |
| A guidance document in relation to the establishment and promotion of BAPA's to PATA members. |
| Capital gains and foreign residents |
| The Government changed the CGT law as it applies to foreign residents by limiting its scope to taxable Australian property. The change aligns Australia's law more closely with OECD practice. It is effective from the date of royal assent (12 December 2006). |
| Changes to foreign loss quarantining and foreign tax credit calculation rules - overview |
| Addresses certain measures relating to the removal of foreign loss and foreign tax credit quarantining. |
| Foreign income return form guide 2004-05 |
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2005 |
| Foreign income return form guide 2008-09 |
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840-6.2009. |
| Foreign loss quarantining and foreign tax credit calculation rules - fact sheet |
| This fact sheet details the rules applying to foreign loss quarantining and foreign tax credit calculation rules up until the date of effect of new law which received royal assent in September 2007. The date of effect of the new law is 1 July 2008 and a new fact sheet will detail these further changes. |
| Guide to foreign income tax offset rules 2008-09 |
| If you are an Australian resident and have paid foreign tax on income you received from outside Australia, this guide will help you claim a foreign income tax offset. NAT 72923. |
| How to claim your foreign tax credit or foreign losses for 2007-08 and earlier income years |
| If you think you are entitled to claim a foreign tax credit or foreign loss for the 2007-08 or prior financial years, the following guides and reference contain information that will assist you to complete your tax return. |
| International dealings schedule - financial services 2010 |
| International dealings schedule - financial services 2010 form. |
| International dealings schedule - financial services 2011 |
| International dealings schedule - financial services (NAT 73345) to be completed by large financial service providers (excluding superannuation funds). |
| International dealings schedule - financial services instructions 2010 |
| Instructions to help you complete the International dealings schedule - financial services for 1 July 2009 to 30 June 2010. |
| International dealings schedule - financial services instructions 2011 |
| Instructions to help taxpayers complete the International dealings schedule - financial services (IDS-FS) 2011 (NAT 73345). |
| Mutual Agreement Procedures (MAP) Operational Guidance for Member Countries of the Pacific Association of Tax Administrators (PATA) |
| The purpose of this document is to facilitate and support resolution of MAP cases among PATA members as well as to ensure consistent and timely treatment of such cases. NAT 11421 |
| New International Tax Arrangements (Foreign-Owned Branches and Other Measures) Act 2005 |
| This document outlines amendments made by the New International Tax Arrangements to rules on dividends received by foreign owned branches, controlled foreign companies and Australian branches of foreign financial entities. |
| New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 |
| This document outlines amendments made by the New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 to the controlled foreign company and the capital gains tax rules. |
| New International Tax Arrangements Act 2004 |
| This document provides an overview of the five new measures contained in the New International Tax Arrangements Act 2004, specifically changes to controlled foreign company rules and foreign investment fund rules. |
| Overview of the key changes to the International dealings schedule - financial services 2011 |
| Provides you with information about the changes made to the IDS-FS 2011 and associated instructions and from the IDS-FS 2010 and associated instructions. |
| Pacific Association of Tax Administrators (PATA) transfer pricing documentation package |
| This document is prepared by the members of the Pacific Association of Tax Administrators (PATA), which include Australia, Canada, Japan and the United States, in order to meet their respective transfer pricing documentation provisions. |
| Review of international taxation arrangements: introduction and history |
| This document describes the background to, and history of, changes to international tax arrangements in Australia. It includes a summary of the legislation that has been introduced as part of the review of international tax arrangements. |
| Summary of changes to foreign loss and foreign tax credit calculation rules from 1 July 2008 including transitional rules |
| This document provides a summary of the changes to foreign loss and foreign tax credits calculation rules, including transitional rules, that apply to taxpayers from the 2008-09 income year onwards. |
| Tax havens and tax administration |
| Explains our view on tax havens, how we approach compliance in this area, what we are finding and some situations where we suggest you be cautious. |