The digital economy and Australia’s corporate tax system

13 December 2018

Banks in Australia contribute a significant quantum of total corporate taxes paid in Australia and do not structure their tax affairs through low taxing jurisdictions. They were, therefore, not the obvious target of the recent OECD Base Erosion and Profit Shifting (BEPS) actions.

Download PDF  

Latest articles

1 / 3
APRA’s revisions to the capital framework for ADIs
23 September 2019

An earlier implementation date for the revised operational risk capital requirements will be difficult and should be optional.

Read more
Review of the Intergovernmental Agreement for an Electronic Conveyancing National Law
19 September 2019

The ABA welcomes the IGA review and is in general, supportive of its findings, draft recommendations and the draft options for improvement.

Read more
Financial institutions supervisory levy methodology discussion paper submission
13 September 2019

The ABA supports appropriate cost reflective funding of APRA. An adequately resourced regulator will ensure its regulatory mandate is undertaken in a timely and effective way.

Read more