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Substantial Strengthening of Australia's Foreign Bribery Laws: Are Your Procedures up to Scratch?

The Situation: The Australian Federal Parliament has passed the Crimes Legislation Amendment (Combatting Foreign Bribery) Act 2024 ("Act"), some six years after a bill to create a 'failure to prevent' foreign bribery offence...more

Australian Senate Economics Committee Hands Down Report on Corporate Tax Avoidance

The Commonwealth Senate Economics Committee (a standing committee composed by members of the upper house of Parliament) handed down its long-awaited final report on corporate tax avoidance in Australia. The final report is...more

"Absolute Liability" for a Failure to Prevent Foreign Bribery: Significant Change Ahead in Australia?

On 6 December 2017, Australia's Federal Government tabled the Crimes Legislation Amendment (Combatting Corporate Crime) Bill 2017 ("Bill"), which contains various amendments to Australia's foreign bribery regime, including...more

Significant Reform Signalled for Australia's Foreign Bribery Regime

On 6 December 2017, the Commonwealth Government announced its intention to significantly reform Australia's existing anti-foreign bribery regime. The Crimes Legislation Amendment (Combatting Corporate Crime) Bill 2017, now...more

Recent Developments in Transfer Pricing and the Taxation of Multinational Companies in Australia

As part of a wide-ranging crackdown on multinational tax avoidance, the Australian Federal Government and the Australian Tax Office have introduced significant reforms to the country’s transfer pricing regulations. The...more

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