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Microsoft announced its largest-ever investment in Australia—A$25 billion by 2029—to expand Azure AI and cloud infrastructure, strengthen cybersecurity with the Australian Signals Directorate, and train 3 million Australians with AI skills by 2028.
Nadella delivered the keynote at Microsoft AI Tour Sydney and met with Australian PM Anthony Albanese at Kirribilli House, showcasing AI partnerships with Cricket Australia, Westpac, Wesfarmers, and Australia Post.
At the World Economic Forum, Nadella challenged Fortune 500 companies to reinvent the knowledge worker, warning against dismissing the AI wave as a bubble and calling for practical adoption over hype.
Congrats on the A$25 billion Australia commitment—the fact that you're pairing infrastructure investment with a 3-million-person skilling pledge is a model other companies should study. Curious how you're thinking about partner enablement as that scales.
5% of the total disposal value. The agreed price must be at or above fair market value (FMV). The seller is primarily liable; joint and several liability applies to both parties.
2025 Update — 30% Rule: Disposal of 30%+ of a real estate company's shares through linked transactions within a 3-year period falls within RETT scope.
| Category | Conditions |
|---|---|
| Inheritance distribution | Among beneficiaries per Sharia-law shares |
| Family gifts (up to 3rd degree) | No compensation; 3-year anti-abuse rule |
| Government entity transfers | Public authority role, not commercial |
| Expropriation for public benefit | Competent authority decision required |
| Financing collateral | Temporary transfer only; permanent seizure is taxable |
| In-kind company contributions | Shares held for 5 years; audited financials required |
| Corporate restructurings | Common ownership; 5-year hold |
| Licensed off-plan developers | Property allocated to licensed project |
| Documented legal wills | Free of charge transfer |
| Transaction cancellations | Mutual consent within 90 days; full value returned |
| Violation | Penalty |
|---|---|
| Late payment | 5% of unpaid tax per month (or part thereof) |
| General violations | SAR 10,000 to the full tax amount |
| Tax evasion | 1x to 3x the tax due; criminal liability |
Simplified and detailed guides published by ZATCA covering all RETT rules, exemptions, and procedures.
Cabinet-approved law replacing the original Royal Order framework, published in the Official Gazette on 11 October 2024.
Comprehensive update effective 10 April 2025 introducing the 30% rule, movable property inclusion, refined real estate company definitions, and 3-year retroactive assessment window.