2013 will be interesting and perhaps surprising for transfer pricing in particular and the corporate tax in general.

ATO has released 2 draft fact sheets relating to the 2010 amendments to corporate law and tax in relation to dividends.

The central theme of the Budget is the cancellation, limitation or deferral of some measures beneficial to taxpayers.

These summary tables are intended as a general overview of proposals outlined in the press release of 25 November 2011.

Australia's Mineral Resource Rent Tax on iron ore and coal projects commences on 1 July 2012.

A range of critically important changes are to be made the tax consolidation regime, some with retrospective application.