ATO Releases Public and Multinational Business Settlements 2022–23 Report

The Australian Taxation Office (ATO) has released its first findings report for public and multinational business settlements. The report provides statistics for settlements entered into… Read More ›

European Union Updates List of Non-Cooperative Tax Jurisdictions

On 17 October 2023, the European Union (EU) added three jurisdictions – Antigua and Barbuda, Belize and Seychelles – to the EU list of non-cooperative… Read More ›

High Court Rules Victoria’s Zero and Low Emission Vehicle Charge Invalid

The High Court of Australia has held by majority that section 7(1) of the Zero and Low Emission Vehicle Distance-based Charge Act 2021 (Vic) (“the… Read More ›

ACDE Seminar: COVID-19 Private Pension Withdrawals and Unemployment Duration

Speaker: Robert Breunig Date & time: Tuesday 31 October 2023, 2.00pm–3.30pm Venue: Lennox Seminar Room, 132 Crawford Building, 1 Lennox Crossing, ANU This is the… Read More ›

Treasury Consultation: Strengthening Australia’s Interest Limitation (Thin Capitalisation) Rules

Date: 18 – 30 October 2023 As part of the 2022-23 Budget, an integrity measure was announced to address risks to Australia’s domestic tax base… Read More ›

TTPI Working Paper: Uninterrupted Growth, Redistribution and Inequality

Uninterrupted growth, redistribution and inequality: The Australian case 1991-2020 Authors: Chung Tran and Nabeeh Zakariyya (Research School of Economics, ANU) To what extent can a… Read More ›

IMF Fiscal Monitor: Fiscal Policies in a Warming World

Climate Crossroads: Fiscal Policies in a Warming World The International Monetary Fund (IMF) report takes stock of mitigation policies across countries and presents the trilemma… Read More ›

Inclusive Framework Releases Multilateral Convention to Implement Amount A of Pillar One

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) has released the text of a new multilateral convention that updates the international… Read More ›

Treasury Consultation: Securing Australians’ Superannuation

Date: 9 October 2023 – 3 November 2023 As announced in the 2023–24 Budget, employers will be required to pay their employees’ superannuation guarantee entitlements… Read More ›

New Multilateral Convention to Implement Subject to Tax Rule

The OECD/G20 Inclusive Framework on BEPS has concluded negotiations on a multilateral instrument that will protect the right of developing countries to ensure multinational enterprises… Read More ›