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ATO deepens its focus on intangible assets and related TP matters


ATO has been issuing various TP guidance
It is increasingly important to proactively address potential transfer pricing (TP) issues and related tax risks associated with the development, enhancement, maintenance, protection and exploitation (DEMPE) of intangible assets in the global economic environment.
While recent Australian cases, including
Tech Mahindra Limited v. Federal Commissioner of Taxation (2015) TR 775, have principally focused on, among other things, the distinction between royalties and either payments for services rendered or payments for the assignment of intellectual property, the ATO has been more rigorously pursuing and issuing guidelines on the TP, withholding tax and related consequences of a broad range of dealings with intangible assets.  ....

Jock Mccormack , Australian Taxation Office , Tech Mahindra , Euromoney Institutional Investor , Steering Group , Tech Mahindra Limited , Taxpayer Alert , Practical Compliance Guideline , Anti Avoidance Rule , Taxation Ruling , Hon Josh Frydenberg , Multinational Tax Avoidance Law , Privacy Policy , Institutional Investor , ஜாக் ம்க்கார்மக் , ஆஸ்திரேலிய வரிவிதிப்பு அலுவலகம் , தொழில்நுட்பம் மஹிந்திரா , திசைமாற்றி குழு , தொழில்நுட்பம் மஹிந்திரா வரையறுக்கப்பட்டவை , வரி செலுத்துவோர் எச்சரிக்கை , ப்ர்யாக்டிகல் இணக்கம் வழிகாட்டல் , வரிவிதிப்பு ஆளும் , ப்ரைவஸீ பாலிஸீ , நிறுவன முதலீட்டாளர் ,

Taxing the landlord: Mum and dad property investors may cop a hit this tax time


account-keeping fees for an account held for investment purposes
interest charged on money borrowed to buy shares and other related investments from which you derive assessable interest or dividend income
ongoing management fees or retainers and amounts paid for advice relating to changes in the mix of investment
a portion of other costs if they were incurred in managing your investments, such as some travel expenses, investment journals and borrowing costs.
If you attend an investment seminar, you are only entitled to claim a deduction for the portion of travel expenses relating to some investment income activities.
Capital Gains Tax ....

Elinor Kasapidis , Attribution Managed Investment Trust , Senior Tax Policy Manager Elinor Kasapidis , Greek Australians , Product Ruling , Taxpayer Alert , கிரேக்கம் ஆஸ்திரேலியர்கள் , வரி செலுத்துவோர் எச்சரிக்கை ,