The corporate tax rate in Australia is 30,00%
The corporate income tax rate applies to both resident and non-resident companies. A resident company is liable for corporate income tax on its worldwide income and capital gains. A foreign resident company is liable for corporate income tax on income derived from Australian sources and on income attributable to their Australian permanent establishments through which they carry on business in Australia, subject to relief under a double tax treaty.
Division 13 of Part III of the Income Tax Assessment Act 1936 (ITAA 1936) (SS136AA to 136AF) contains Australia’s domestic law dealing with transfer pricing.
|Australia vs Glencore, September 2019, Federal Court of Australia, Case No FCA 1432||Glencore Australia (CMPL) sold copper concentrate produced in Australia to its Swiss parent, Glencore International …||September 3, 2019||Courts of Australia||Commodity transaction, Glencore, Mining, Price sharing, Swiss trading hub, TPG version|
|Australia vs BHP Billiton, January 2019, Federal Court of Australia, Case No  FCAFC 4||Mining group BHP Billiton had not in it’s Australian CfC income included income from associated …||January 29, 2019||Courts of Australia||Associated, BHP Billiton, CFC, Dual-listed company arrangement, Mining, Sales through Singapore, Sufficiently influenced, Trading hub|
|Australia vs Satyam Computer Services Limited, October 2018, Federal Court of Australia, Case No FCAFC 172||The question in this case was whether payments received by Satyam Computer Services Limited (now …||October 11, 2018||Courts of Australia||Double tax treaty, Royalty|
|Australia vs Chevron, 21 April 2017, Federal Court 2017 FCAFC 62||This case was about a cross border financing arrangement used by Chevron Australia to reduce it’s …||April 21, 2017||Courts of Australia||Cross-border financing arrangements, Interest, Round robin, Tax free dividends|
|Australia vs. Tech Mahindra Limited, September 2016, Federal Court, Case no. 2016 ATC 20-582||This case is about the interpretation of Article 7 (the business profits rule) and Article 12 (the …||September 6, 2016||Courts of Australia||Business profits, Interpretation of article 7, Royalties|
|Australia vs. Orica Limited, December 2015 Federal Court, FCA 1399; 2015 ATC 20-547.||The Orica case involve funding of an overseas entity or operations by an Australian entity, …||December 3, 2015||Courts of Australia||Free dip, Hybrid loan, Inter-company loan, Round robin, Tax schemes|
|Australia vs. Chevron Australia Holdings Pty Ltd . October 2015, Federal Court of Australia, case No. 3 and 4||The Australien Chevron case was about a $US 2.5 billion intercompany loan between Chevron Australia and …||October 23, 2015||Courts of Australia||Burden of proof, Comparability, Implicit support/guarantee, Inter-company loan, Round robin, Tax schemes|
|Australia vs SNF, June 2011||SNF was a member of a global group with headquarters in France. SNF bought polyacrylamides …||June 24, 2011||Courts of Australia||Comparability, Global market, Losses that continue indefinitely, TNMM|
|Australia vs. Roche July 2008, Administrative Appeals Tribunal NT 2005/7 & 56-65||The Applicant is an Australian subsidiary of the Roche Group, the parent company of which …||July 24, 2008||Courts of Australia||Internal comparables, Pharmaceutical, RPM method, Singapore, Singapore trading hub, Switzerland, TNMM|
|Australia vs Commonwealth Aluminium Corporation Ltd, August 1980, HIGH COURT OF AUSTRALIA, Case No. HCA 28||This case is about the tax authorities power to determine a taxable income according to …||August 12, 1980||Courts of Australia||Controlled transactions, Onus (burden of proof)|
|Case Name||Description||Date||Issued by||Keywords|
|Tax avoidance in Australia||In May 2018 the final report on corporate tax avoidance in Australia was published by …||May 29, 2018||Australian Senate||Australia, Chevron, ExxonMobile, Microsoft, Oil and gas, Sales through Singapore, Tax avoidance|
|Australian Parliament Hearings – Tax Avoidance||In a public hearing held 22 August 2017 in Sydney Australia by the Economics References …||August 22, 2017||Australian Senate||Apple, Australia, IBM, Ireland, Microsoft, Netherlands, Senate hearing, Singapore, Tax avoidance|