Congratulations to our new Partners and Principal. Read more now.
27 Jul 20221 min read
‘Treaty shopping’ broadly involves corporate groups interposing related entities in DTA friendly jurisdictions to obtain a more favourable WHT rate than would have applied if a payment from Australia were received directly by the ultimate recipient, in a country with no or a less favourable DTA with Australia.
The ATO will engage with taxpayers and advisers to scrutinise existing and proposed arrangements exhibiting features outlined in TA 2022/2, and in appropriate circumstances penalise the taxpayer under Australian tax laws, including using the “Part IVA” general anti-avoidance rules and/or diverted profits tax rules.
If you have entered into, or are contemplating entering into, an arrangement of this type, we encourage you to discuss your situation with your Grant Thornton contact.
Explore how the Federal Budget 2026–27 reshapes M&A in Australia, with CGT changes, trust tax reforms and implications for deal structuring and transaction timing.
On Thursday 4 June 2026, South Australian Treasurer Tom Koutsantonis handed down the 2026-27 state budget, with a continued focus on health and housing.
In this episode of Beyond the Numbers with Grant Thornton, Corporate and International Tax Partner Vince Tropiano unpacks the changes one week on, covering what was announced, key structuring considerations and, most importantly, why a conversation with your adviser to model potential implications is the best place to start.