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Submission to Department of Employment, Skills, Small and Family Business on Payment Time Reporting Framework (Stage 2)
Large businesses and Commonwealth Government agencies to report on their small business payment times and practices...
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Submission on Anti-Money Laundering and Counter-Terrorism Financing and Other Legislation Amendment Bill 2019 [Provisions]
Anti-Money Laundering and Counter-Terrorism Financing and Other Legislation Amendment Bill 2019 released by Senate Select Committee...
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Submission on PUB00347 – GST treatment of short-stay accommodation?
This draft interpretation statement is part of a series of guidance on the income tax and GST consequences of providing short-stay accommodation through peer-to-peer websites such as Airbnb, Bookabach...
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Submission on PUB00346 – If property held in a trust is rented out by the trustees for short-stay accommodation
CA ANZ recently provided feedback on the draft ‘Question We’ve Been Asked’ (QWBA) explaining how the income tax rules apply if the property held in a trust is rented out by the trustees for short-stay...
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Submission on PUB00346 – If property held in a trust is rented out by a beneficiary for short-stay accommodation
CA ANZ recently provided feedback on the draft ‘Question We’ve Been Asked’ (QWBA) explaining how the income tax rules apply if the property held in a trust is rented out by a beneficiary for short-...
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Feedback on the Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two
CA ANZ recently provided feedback to the OECD on their ‘Global Anti-Base Erosion (“GloBE”) – Pillar Two’ proposal. While CA ANZ supports work to prevent a race to the bottom on corporate taxes, this...
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Joint submission ED 297: Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities
CA ANZ / CPA Australia submission supports the proposals if they are subject to a more reasonable implementation timetable...
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Joint submission ED 295: GPFS – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities
CA ANZ / CPA Australia submission supports AASB proposals to reduce Tier 2 disclosures...
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Reforming the use of special purpose reporting
Member feedback on the AASB proposals to reform special purpose reporting...
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Submission on TD 2019/D10 dealing with capital gains and calculation of the foreign income tax offset limit
Capital gains and the FITO limit calculation...
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ATO Law Compliance Guide 2019/D3 & Practical Compliance Guide 2019/D6
CA ANZ submission to Treasury discussion paper...
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Submission on Targeted Review of the New Zealand Accounting Standards Framework
Is it functioning as anticipated and achieving its original objectives?...
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Submission on OECD Secretariat ‘unified approach’ proposal – Australian feedback
The Australian Tax Team, in conjunction with CPA Australia has provided feedback to the OECD Secretariat on the ‘Unified Approach’ proposal to pillar one issues arising from the taxation of digital...
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Submission on OECD Secretariat unified approach proposal
The New Zealand Tax Team has provided feedback to the OECD Secretariat on the ‘Unified Approach’ proposal to pillar one issues arising from the taxation of digital businesses...
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Submission on PUB00352 Changing GST treatment after reducing the previously agreed consideration
CA ANZ disagrees with the position taken in the draft. In our view, a credit note may be issued where there has been a change in GST treatment (for example, GST is incorrectly charged on a zero rated...