Corporate tax measures and assurance

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

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

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

Information on tax obligations and compliance and assurance programs to help privately owned and wealthy groups

Information on our assurance and compliance programs for entities with a combined turnover greater than $250 million.

Our engagement, assurance and compliance processes for publicly listed Australian or multinational businesses.

Explains how certain entities investing or controlled across the Australian border have their debt deductions limited.

The tax rules for gains and losses on the disposal of, or rights or obligations to receive or pay, foreign currency.

Explains the tax treatment of gains and losses on financial arrangements and the elections (choices) you need to make.

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

Explains how wholly-owned corporate groups are allowed to operate as a single entity for income tax purposes.

Explains the tests to work out whether the interest in an entity is considered as a debt or as equity.

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

How the debt deduction creation rules apply to private businesses and privately owned groups.