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Australia's proposed Foreign Accumulation Fund rules - no application for 2010-11 income year

On 29th June 2011, the Assistant Treasurer, Bill Shorten announced that the proposed Foreign Accumulation Fund (FAF) rules will not apply for the 2010-11 income year.

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BVH Budget Brief 2011

On 10 May 2011 the Federal Treasurer Wayne Swan handed down the 2011-12 Federal Budget. Whilst the Federal Budget contained a raft of measures, our brief focuses on the tax aspects that are relevant to high net worth individuals, SMEs and the international tax marketplace.

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Deduction on depreciating assets.

We wish to remind you that the investment allowance offers taxpayers a 30% or 10% deduction for the cost of acquiring tangible, depreciating assets within the established time frame. Small businesses (turnover less than $2 million) will obtain a 50% deduction.

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Australia elected chair of global forum.

Australia has been elected the inaugural chair of The Global Forum on Transparency and Exchange of Information for Tax Purposes, the international body tasked with monitoring tax havens, tax preferential jurisdictions and promoting international tax information exchange.

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