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Australia
February 4 2020 Victoria On 3 February 2020, the Victorian State Revenue Office announced that it will stop applying its practical approach to foreign purchaser additional duty from 1 March 2020. Under its practical approach, the SRO currently treats discretionary trusts that have foreign beneficiaries and who have not received any distributions and were unlikely to receive any future distributions, as not being a foreign trust.
On 23 November 2018, the Commissioner issued Draft Practice Compliance Guide 2018/D8 (PCG 2018/D8) outlining his compliance approach to the transfer pricing outcomes associated with inbound distributors. PCG 2018/D8 sets out a risk framework which sets the level of compliance activity the Commissioner expects to occur with respect to the transfer pricing outcomes of the specified ‘inbound supply arrangements’.
Should Royalty Withholding Tax Apply? Taxpayer Alert TA 2018/2 The Commissioner issued Taxpayer Alert TA 2018/2 on 20 November 2018. This alert raises his concerns with arrangements involving the supply of tangible goods and/or services which are connected with the use of intellectual property owned by an offshore supplier or its offshore associate.
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