Recent Developments

Journal
Joseph, A.
Australia
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 2
PriceUSD 45

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.