The Federal Court has recently handed down its decision in International Business Machines Corporation v Commission of Taxation [2011] FCA 335.

The ATO has released the 2013 December quarter rates for the General Interest Charge and the Shortfall Interest Charge.

The Australian Taxation Office (the ATO) has recently issued their final Taxation Determination TD 2011/1 which indicates a non-resident entity will generally be subject to PAYG withholding obligation if there is a sufficient connection with Australia.

This paper addresses issues in applying the GST-free going concern provisions, specifically to property transactions.

Businesses in the building and construction industry must report to the ATO details of any payments made to contractors.

These amendments could potentially impact your organisation if you have employees on short-term assignments overseas.

Over the last decade, the government has taken to to announcing significant tax changes well in advance of enactment.

The changes are in response to recent judicial decisions that may have undermined the effective operation of Part IVA.

Govt proposes reforms of transfer pricing rules, some backdated to 2004, to be consistent with international standards.

The Government is seeking comment on proposed reforms to taxation of trusts.

The decision of the High Court last week in Aid/Watch v Commissioner of Taxation [2010] (Aid/Watch) overturned the decision of the Full Federal Court in September 2009 which ruled that Aid/Watch was not a charitable institution, due to its political activity.

Under the R&D incentive, applicants can now obtain an incentive where parts of the R&D activities are conducted overseas.

A discussion on the exposure draft updating the special conditions for tax concession entities.

The guide aims to provide general information for persons contemplating doing business or to live and work in Australia.

property industry. There are limited new developments for the property and funds management industries in this budget.

The Significant Investor Visa is an immigration pathway, which aims to attract high net worth individuals and investors.

Discusses income tax exemptions under new government reforms.

The Government will be dealing with the final backlog of announced, but unlegislated, tax and superannuation measures.

The Bills to reform Australian shipping are almost identical to the Draft Bills and ignore much industry feedback.

Having provided pension services for a number of years, Moore Stephens has introduced a QROPS trustee, administration and accounting service in the Channel Islands.