Sharyn Long Chartered Accountants – SLCA


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Tax governance for APRA funds

January 1, 2023

The Australian Taxation Office increasingly performs regular risk reviews of large superannuation funds. The ATO has published its benchmarks for best practice tax governance amd reliance on third party data….

Country by Country Reporting by superannuation funds

January 1, 2023

Subdivision 815-E of the Income Tax Assessment Act 1997 (Cth) (ITAA1997), implements Country-by Country reporting for “significant global entities” that are an Australian resident, or a resident trust estate. Read our update here.

Common Reporting Standard for superannuation funds

January 1, 2023

Our high level summary for superannuation funds of the application of the Foreign Account Tax Compliance Act 2010 (USA) (FATCA) and Common Reporting Standard (CRS) is available below. Read Summary Our Guide…

FX hedging gains and FITOs

January 1, 2023

The Australian Taxation Office (ATO) is carefully scutinising the source of hedging gains for the purposes of calculating the foreign income tax offset (FITO) limit in s 770-75 of the Income…

US withholding tax on dividend equivalent payments

January 1, 2023

Our summary of the US withholding tax rules for “dividend equivalent” payments under simple (delta-one) contracts and under complex contracts is here.