Welcome to the October edition of TaxTalk Monthly, where we share insights on significant local and global tax developments and examine the key impacts for Australian businesses.
This month we explore:
- the Commissioner’s interpretation of which activities undertaken by a trust meet the “sole activities” test
- the recent Superannuation Guarantee Amnesty
- the High Court special leave proceedings to resolve the meaning of “permanent place of abode”
- the Federal Court’s move to overturn ATO positions on transfer pricing
- the way forward on the Arm's Length Debt Test
