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On 24 March 2014 the OECD issued a Discussion Draft on BEPS Action 1: Address the Tax Challenges of the Digital Economy as part of the OECD's 15 point Base Erosion and Profit Shifting (BEPS) Action Plan. Responses were due by 14 April 2014. In this Alert we consider the main issues and options for taxation reform raised in the Discussion Draft.
In this edition of Higher Education Focus, we look at:
The federal government has proposed changes which will alter the requirements placed on higher education bodies, potentially impacting their tax status. The proposed exposure draft legislation includes restating the 'in Australia' special condition required to be met by income tax exempt entities and deductible gift recipients. These proposals need careful consideration by higher education entities