The latest tax updates for you and your business
Keep up to date with the latest Australian and International tax news from our market-leading experts.
THE TAX LIBRARY
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'TREATY SHOPPING' A KEY FOCUS AREA OF THE ATO
TA2022/2 gives taxpayers due warning that ‘treaty shopping’ to obtain the benefit of a reduced rate of withholding tax (WHT) in relation to the payment of dividends or royalties from Australia is a key focus area of the ATO.
IMPACTS OF COVID-19 ON TAX RESIDENCY
With individuals’ FY22 Australian income tax returns soon falling due, it is appropriate for individuals whose movement has been restricted by the COVID-19 pandemic, and their employers, to take stock of prevailing guidance from the ATO and the relevant implications.