Corporate tax measures and assurance

Explains imputation when paying and receiving dividends and other distributions plus the integrity rules.

Explains the thin capitalisation rules, which entities they affect and how to categorise entities to apply the rules.

This document provides an overview of the foreign exchange (forex) measures.

Debt and equity rules help you to understand the difference between a debt interest and an equity interest.

The TOFA rules provide for the tax treatment of gains and losses on financial arrangements.

Reforms to the IBOR may have tax implications for business where changes are made to existing financial arrangements.

How employee share schemes operate and the special tax treatment which may apply to them.

Large businesses are entities that are part of an economic group with combined turnover greater than $250 million.

Set up tax governance measures in your government entity and understand the tax treatment of your entity.

Information and services to help privately owned and wealthy groups meet their obligations.

Public business and international groups play a crucial role in Australia's revenue system.

Consolidation allows wholly-owned corporate groups to operate as a single entity for income tax purposes.

Explains what a dividend for income tax purposes under Division 7A is and the effect and tax treatment.