Keeping you abreast of key tax developments as they occur throughout the month
Outlining the major business implications, our Alerts will ensure you are kept informed and help you respond accordingly. Browse through our Alerts below.
The new Similar Business Test (SiBT) has finally completed its passage through Parliament and has been designed as a more flexible test to address some of the limitations associated with the original Same Business Test (SBT).
PwC tax experts explore the meaning of “associate” in relation to the recent Commissioner of Taxation v BHP Billiton Limited case, and whether there was sufficient influence as between the parties to make Plc’s Australian entities “associates” of BMAG.
Many of the tax measures announced in the 2018-19 Federal Budget have progressed and are now either law or on the way to completing their passage through Parliament. However, there are some announced measures that are still to be progressed. With Federal Parliament due to resume sittings on 12 February 2019, we take a look at some of the key announced tax measures that remain unenacted.
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