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Compliance program 2011-12

 
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Foreign partnerships

To determine whether interest is deductible in Australia, we are examining the inclusion of foreign partnerships in consolidated groups to facilitate interest deductions in two countries (double dipping). We will exchange relevant information with foreign tax authorities where appropriate.

Sections within Large businesses

Last Modified: Friday, 1 July 2011

 
Table of contents
Foreword
Introduction
Our compliance program
At a glance
Individuals
Micro enterprises
Promoting a level playing field for Australian business
Small-to-medium enterprises
What is Project Wickenby?
Large businesses
Abuse of the taxation and superannuation systems
Good governance and promoter penalty laws
Tax practitioners
Non-profit organisations
Appendix
Footnotes
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