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  Miscellaneous 2022

ATO update - The continued importance of the E&R sector to the Australian tax system

Published Date: 10 Nov 2022

 

Following the annual release of the Top 100 and Top 1,000 and RTP reports the ATO will provide their observations on:

  • The E&R sector particularly in the Top 100 and Top 1,000 market
  • Areas of concerns arising from reviews including transfer mis-pricing and structured arrangements designed to reduce Australian tax
  • Matters attracting our attention including:
  • Generation and recoupment of losses
  • Uniform capital allowances
  • Deductions (revenue/capital)
  • Controlled foreign companies and;
  • Attribution of profits to permanent establishments.
  • Emerging areas of interest for the ATO's Energy & Resources Strategy area:
  • Decommissioning
  • Renewables

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Details

  • Published On:10 Nov 2022
  • Session Name:ATO update - The continued importance of the E&R sector to the Australian tax system
  • Read Time:3+ minutes

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