Our Private Capital Program continues to focus on ensuring large multinational and private equity groups pay the right amount of tax in Australia.
We’re seeing increasing complexity in private capital structures, from acquisition through to disposal. The most effective way for you to avoid disputes and ensure smooth transaction execution is to engage with us early to address risks before they crystallise, particularly in high-value or cross-border transactions.
We've now published web content outlining our approach to security arrangements and evidentiary expectations for fiscally transparent entities, to ensure Australian tax liabilities are appropriately safeguarded.
Expectations for fiscally transparent entities
Where treaty benefits are claimed through fiscally transparent entities, we expect robust, primary evidence supporting the residency of ultimate investors.
Strong documentation upfront reduces uncertainty and supports timely outcomes.
We encourage you to engage with us well ahead of transactions or exits to resolve issues and provide certainty. Our aim is not to impede commercial activity, but to provide clarity, manage risks and support compliant investment into Australia.
When you come to us early with quality information, we can help facilitate smoother transactions and more predictable outcomes.
Our Private Capital Program web content has more information about our approach to fiscally transparent entities and security arrangements.
Keep up to date
We have tailored communication channels for medium, large and multinational businesses, to keep you up to date with updates and changes you need to know.
Read more articles in our online Business bulletins newsroom.
Subscribe to our free:
- fortnightly Business bulletins email newsletterExternal Link
- email notifications about new and updated information on our website – you can choose to receive updates relevant to your situation. Choose the 'Business and organisations' category to ensure your subscription includes notifications for more Business bulletins newsroom articles like this one.