Australia - Recent Developments
- A. Joseph
- Derivatives & Financial Instruments, 2011 (Volume 13), No 2
- 17 March 2011
Recent developments in Australia include a Full Federal Court decision on securitization and margin calls; proposed changes to goods and services tax for cross-border transactions, proposed amendments to the anti-deferral rules, a Taxation Ruling on transfer pricing and restructuring and changes to the tax treatment of investment income of foreign funds.