Published on 31 May 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- recent developments in residency and PE issues, following Phillip Morris and TR2005/2
- new general withholding rules for interest, dividends and royalties, TR2005/5
- new specific withholding rules for contractors
- new ATO transfer pricing approach and audit focus
- thin capitalisation update.
Michael is a Partner at Grant Thornton and has more than 35 years experience in delivering specialized taxation advice to public and private clients across a wide range of industries. He has assisted many SME entities with their offshore expansions and taken them through the stages of planning, structuring off-shore entities, establishment of entities, transfers of operations and rights to related party entities and follow up recognisance to ensure on-going compliance with Australian and overseas tax authorities rules and requirements.
- Current at
16 November 2012