This presentation covers:
- banking landscape
- typical structures
- legal framework
- current areas of focus for the ATO
- insight from the tax avoidance taskforce (top 100 and top 1000 programs)
- RBA vs FSE in practice " is there much difference?
- what does this mean for taxpayers seeking assurance over branch attribution outcomes?
- scope for Australia adopting the FSE under the Authorised OECD approach.