Betsy-Ann Howe

Betsy-Ann Howe

K&L Gates LLP

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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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