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New tax avoidance and profit shifting laws - uncertainty for taxpayers

Publication date: 31 Jul 13 | Source: CCH TAX WEEK

Issue: Issue 26 5 July 2013

Pages: pp 1-6


On 29 June 2013, the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013 received assent. The Act contains important amendments to Australia's general anti-avoidance provisions, as well as transfer pricing provisions. The changes are discussed in this article.

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Author profiles

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Sue Williamson CTA-Life
Sue leads EY's Melbourne Tax Controversy practice. She has acted in various AAT, Federal Court, High Court and Supreme Court cases relating to various Commonwealth and state taxes, and has advised clients on a broad range of taxation issues including income tax, GST and PRRT. Sue is also an accredited mediator and has assisted clients in resolving disputes using various alternative dispute resolution mechanisms. Sue is a member of the ATO Dispute Resolution Committee and is a former president of The Tax Institute. - Current at
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Ada Lam ATI
Ada Lam is a Senior Manager in Ernst & Young's Tax Controversy Practice. She has been involved in a wide range of tax advisory and transactional matters (including in relation to the transfer of intellectual property and other intangible assets). Ada has also conducted tax litigation at Administrative Appeals Tribunal and Federal Court level. - Current at 15 February 2012
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Keir Cornish
Keir leads the Melbourne Transfer Pricing Practice of EY, with 20 years of experience advising large corporate taxpayers, and more than 15 years as a profit-shifting specialist. Keir works with large and medium corporates to manage complex transfer pricing issues that impact tax risk and corporate reputation. Recent projects cover a range of business restructuring, financing, tax audit, BEPS, APAs and reporting matters. - Current at 03 July 2014
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Zong AW