Simon Hellmers

Simon Hellmers

Australian Taxation Office

Simon is an Assistant Commissioner within the Public Groups and International area of the ATO and leads the Tax Base Management team. His responsibilities include implementation of the OECD Multilateral Instrument, management of the Treaties Consultation Unit, administration of the Diverted Profits Tax, and coordinating the ATO’s implementation of the OECD BEPS program of work. Prior to this, Simon headed up the ATO’s Foreign Investment Program.

Session details

Session 14.4: Diverted Profits Tax and Multinational Tax Avoidance Law

As the first Diverted Profits Tax case hits our courts, mystery continues to surround this anti-avoidance rule and its sister rule, the Multinational Anti-Avoidance Law.

Both rules are key tools in the ATO’s anti-avoidance arsenal, yet uncertainty remains as to when the ATO will seek to apply the rules and how organisations can engage the ATO to avoid disputes in this arena.

In this session we will learn about circumstances where the ATO is considering the DPT and the MAAL and how organisations can prepare if the ATO advises that the rules are potentially in scope.

Speakers: Sandra Farhat, FTI, EY, Simon Hellmers, Australian Taxation Office, Dr Niv Tadmore, CTA, Jones Day