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The variation clarifies the application of the Foreign Resident Capital Gains Tax Withholding Regime to deceased estates.

You will need a special condition in contracts for the sale of properties unless the sale price is below $2 million.

This document outlines the requirements of the Foreign Account Tax Compliance Act (FATCA).

The government introduced a new withholding measure to assist in the collection of foreign residents Capital Gains Tax.

The IRS extended the registration date for US taxpayers, to be included on the initial IRS list of compliant FFIs.

Australia's conduit foreign income (CFI) regime was introduced to improve the attractiveness of Australia as a location for regional holding companies...

Other than making themselves aware of the new threshold and rate, there should be no change to the existing practice.

If you're involved in transactions concerning Australian land, you will need to factor in changes to the FRWT Regime.

Recent changes focus on cracking down on foreign investors and attempting to reduce the rising threat of identity fraud.

From July 2017, the CRS will apply to those Australian banks and other financial institutions presently caught by FATCA.

Changes introduced by this double tax treaty will impact current structures and future deals involving German entities.

The Court agreed with the Commissioner of Taxation, with the result that the royalties were subject to withholding tax.

Directors are now personally liable for unpaid superannuation guarantee amounts and PAYG withholding tax obligations.

From 1 July 2018, all 'substantial employers' in Australia are required to use the Single Touch Payroll system for reporting tax and superannuation.

Australia now has more time to pass FATCA implementation legislation and institutions can prepare for FATCA compliance.

The Australian Taxation Office (ATO) issued a new draft taxation ruling (TR 2024/D1) on 17 January 2024 in relation to the character of receipts...

Developers should be aware that an updated certificate must be applied for in the event that a project is delayed.