Betsy-Ann Howe

Betsy-Ann Howe

K&L Gates LLP

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Goods and Services Tax in Australia to Apply to Offshore Digital Supplies (and More)

Draft Goods and Services Tax (GST) legislation has been released which seeks to level the playing field by ensuring that digital products and services provided to Australian consumers are subject to GST, whether provided by...more

6/29/2015 - Australia Business Taxes Digital Goods GST Imports Internet Internet Streaming Offshore Companies Supply Chain

A New Tax System for Managed Investment Trusts – Draft Legislation Released

On 9 April 2015, the Federal Government released exposure draft legislation to introduce a proposed new tax system for eligible managed investment trusts. The changes contained in the draft legislation largely follow...more

4/16/2015 - Australia Investment Fund Vehicles Investment Funds Tax Reform Trusts

Exploration Development Incentive Passes Australian Senate

On 3 March 2015, legislation introducing the Exploration Development Incentive (EDI) officially passed the Australian Senate. The legislation is expected to receive Royal Assent in the coming days. The EDI has been introduced...more

3/9/2015 - Australia Exploration Development Incentives Mining New Legislation

Base Erosion and Profit Shifting: The Australian Perspective

In July 2013, the G20 Finance Ministers, including Australia, fully endorsed the base erosion and profit shifting (BEPS) Action Plan. As a result of the Action Plan, the Australian government encouraged a new commitment to...more

11/20/2014 - Australia BEPS G20 OECD

Changes to Thin Capitalisation and Non-Portfolio Dividend Exemption Rules

On 16 October 2014, changes to Australia's thin capitalisation and non-portfolio dividend exemption rules received Royal Assent. The changes to the thin capitalisation rules represent a significant tightening of the...more

10/20/2014 - Australia Corporate Taxes Exemptions Small Business Thin Capitalization

Australia Welcomes Changes to the Australian Managed Investment Fund Regime for Foreign Pension Funds

Following its announcement in November 2013, the Australian Government has released draft legislation to enable foreign pension funds to access concessional withholding tax rates under Australia's Managed Investment Trust...more

7/22/2014 - Australia Investment Funds Pensions

Introduction of the Exploration Development Incentive

In the 2014 Budget, the Federal Government announced that it would introduce Exploration Development Incentive (EDI) tax credits to encourage and stimulate growth in the junior mining industry. This is a simpler approach to...more

7/9/2014 - Exploration Development Incentives Mining Tax Credits

Australian Government's Plans for Unenacted Tax

At the time the Coalition Government (Government) was elected in September 2013, there were 96 tax and superannuation proposals announced by the previous government that had not been enacted. On 6 November 2013, the...more

11/20/2013 - Australia FATCA Superannuation Tax Rates

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