ATO compliance approach to transfer pricing issues related to centralised operating models

Compendium

Simplified transfer pricing record-keeping options

Income tax - supporting the implementation of the changes to the taxation of transition to retirement income streams

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

Compendium

Superannuation reform: commutation requests made before 1 July 2017 to avoid exceeding the $1.6 million transfer balance cap

Superannuation reform: commutation of a death benefit income stream before 1 July 2017

Income tax - the use of internal derivatives by multinational banks

Compendium

Tax treatment of payments for use and exploitation of a professional sportsperson's 'public fame' or 'image'

Income tax - liability of a legal personal representative of a deceased person

Exempt car and residual benefits: compliance approach to determining private use of vehicles

Propagation arrangements adopted by registrable superannuation entities

Enterprise Tax Plan: small business over-franking in 2016-17 income year because of tax rate change

Dividend equivalent payments made by a trustee under an employee share scheme

ATO compliance approach - attribution of ADI equity capital and controlled foreign entity equity

Propagation arrangements adopted by registrable superannuation entities