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  Miscellaneous 2009

The associated enterprises articles in Australia's DTAs and Division 13

Source: Taxation In Australia Journal Article

Published Date: 1 Nov 2009

 
This article considers the question of “whether the associated enterprises articles of Australia’s double tax agreements provide the Commissioner with a separate head of taxing power to that contained in Div 13”. This question is examined in light of recent ATO speeches and the position that existed before and after the introduction of the current Div 13. It concludes that while there is support for the view that the Commissioner has been granted the power to amend assessments where there is a need to give effect to the associated enterprises article of a DTA, there is less support for the view that the grant of power is unconstrained.
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