The Commissioner's discretion to extend the two year period to dispose of dwellings acquired from a deceased estate

GST - inbound tour operators and agency

Transfer pricing issues related to inbound distribution arrangements

OECD hybrid mismatch rules - concept of structured arrangement

Transfer pricing issues related to inbound distribution arrangements

Transfer pricing issues related to inbound distribution arrangements

Compendium

Compendium

Fuel tax credits - practical compliance methods for farmers in disaster affected areas

Wine equalisation tax: attribution and retention of title clauses

Retirement villages: ATO compliance approach - exit allocable cost amount calculation at step 4 for certain resident liabilities under lease premium or loan/lease occupancy agreements

Capital gains tax and deceased estates - the Commissioner's discretion to extend the 2-year period to dispose of dwellings acquired from a deceased estate

Compendium

OECD hybrid mismatch rules - concept of structured arrangement

Compendium

Compliance approach for large APRA-regulated superannuation funds in respect of pension tax bonuses not included in members' opening account balances on commencement of a pension

ATO compliance approach to GST apportionment of acquisitions that relate to certain financial supplies

ATO compliance approach to GST apportionment of acquisitions that relate to certain financial supplies

Compendium

Compendium