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16/02/2017Advance pricing arrangementsThis overview provides general information about advance pricing arrangements and certain specific information for taxpayers. This information needs to be read in conjunction with PS LA 2015/4 Advance Pricing Arrangements.
13/02/2017ESVCLP tax incentives and concessionsBroadly, a limited partner of an early stage venture capital limited partnership (ESVCLP) that becomes unconditionally registered on or after 7 December 2015 will be entitled to a 10% non-refundable carry-forward offset of their contributions made to an ESVCLP on and after 1 July 2016.
13/02/2017Taxpayer Alert - Re-characterisation of income from trading businessesThe Re-characterisation of income from trading businesses taxpayer alert has been released.
08/02/2017Capital allowances: draft effective life of assets used in the wool scouring industryWe seek comment on a draft list of effective lives we are releasing for assets used in the wool scouring industry.
27/01/2017Tax risk management and governance review guideTax risk management is a key part of good corporate governance. This information will help you develop and test your governance and internal control frameworks (as they relate to tax), and demonstrate the effectiveness of your internal controls to reviewers and stakeholders.