The U.S. has not implemented Master File and Local File because the IRS says that, for now at least, it does not need Master and Local files as it already has enough information from taxpayers for its needs. That is the view of Robert Stack, Deputy Assistant Secretary (International Tax Affairs) at the U.S. Treasury,…
The application of New Zealand’s GST to digital and remote services sold by offshore sellers to New Zealanders (the so-called “Netflix” tax) commences on 1 October 2016. See BEPS Action 1. The rules apply to sales by offshore sellers (which could include sellers from Singapore, Australia, Hong Kong, and elsewhere) to New Zealand private consumers. Requirement…
On Fri 30.9.2016, the Minister for Social Services registered a legislative instrument: A New Tax System (Goods and Services Tax) (Adult and Community Education Courses) Determination 2016 to satisfy the definition of “adult and community education course” in s195-1 of the GST Act. The significance of this instrument is that it determines what ‘adult and community education…
A taxpayer has been unsuccessful before the AAT in arguing that he was not a tax resident of Australia for the 2008-09 income tax year. Between 4 January 2008 and September 2009, the taxpayer was employed and worked at a worksite at Mukhaizna in Oman [see extract of AAT’s reasons below]. The Commissioner considered the taxpayer to be a…