2025

Diverted Profits Tax in practice

Published Date: 3 Sep 2025

 

This session explores critical questions around the taxation of cross-border payments and beneficial ownership. Focusing on the DPT provisions introduced under Part IVA, this session examines:

  • The legal interpretation of key DPT concepts
  • The interaction between DPT and Australia’s general anti-avoidance framework – Part IVA; and
  • Procedural and strategic considerations for multinational groups under DPT scrutiny.

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Author(s)

Individual Session

Author(s): Eugene Wheelahan FTI , Peter Walmsley , Angela Wood CTA

Details

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2025

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