
Publication
Scams in superannuation: Integrating operational and strategic resilience
Scammers are increasingly using advanced tools to target superannuation assets, endangering members' retirement savings.
Global | Publication | January 2017
The new double tax agreement between Australia and Germany has now entered into force.
This is the first treaty in Australia which reflects the OECD’s Base Erosion and Profit Sharing (generally known as ‘BEPS’) Project recommendations for tax treaties. Changes introduced by this treaty will impact current structures and future deals involving German entities. Also, this is likely to be a template for Australia’s treaties into the future.
Features which implement BEPS Project recommendations include:
The withholding tax amendments apply for payments made from January 1, 2017. Amendments in respect of fringe benefits tax apply for fringe benefits provided on or after April 1, 2017. Amendments affecting income tax will have effect from July 1, 2017.
For information about the implications of the new tax treaty for your business, please contact one of our Australian Taxation (see below).
Publication
Scammers are increasingly using advanced tools to target superannuation assets, endangering members' retirement savings.
Publication
Since the early 20th century, Australian courts have emphasised the obligation for the Commonwealth to act as a ‘model litigant’ in court proceedings.
Publication
The destruction of the 46,000-year-old Juukan Gorge rock shelters in 2020 was a wakeup call for project proponents on the importance of successfully managing Aboriginal and Torres Strait Islander cultural heritage risks.
Subscribe and stay up to date with the latest legal news, information and events . . .
© Norton Rose Fulbright LLP 2025