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4th Annual Tax Forum
LPP is a long-standing common law right which permits a person to refuse to hand over documents incorporating privileged communications in the face of an ATO demand to do so. However, it must be claimed appropriately and not lost by waiver or otherwise.
This podcast covers:
The debt-equity divide is a fundamental building block in allocating taxation consequences. A number of recent developments are examined in this podcast.
The ATO has announced that it is going to target tax agent clients with losses carried forward at the end of the 2009 year and ask them to confirm that the losses are still able to be carried forward. This podcast covers what should you be considering?
This podcast examines Australia's recent treaties with Japan and New Zealand as a means of highlighting several practical developments both in Australia and at the OECD.
The recent uptick in M&A activity has coincided with some significant tax developments in that space. This podcast reviews those changes.
After many years, with little attention, the source rules have burst onto the front stage again largely as a result of the ATO's focus on private equity transactions. However, there is a much wider relevance which this podcast explores.
The ATO has begun dealing with taxpayers according to their assessment of the risk rating of the taxpayer. This new approach, together with developments in accounting for uncertain tax positions (UTP) and international developments in disclosure obligations may have far reaching implications for the level of disclosure required by taxpayers. This podcast covers:
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