Bringing OBUs onshore: assessing the concessions

Publication date: 01 Sep 98

Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 1, Issue 2

Pages: pp.123-135

Abstract:
In the context of the Federal Government's desire to establish Australia as a competitive international financial centre this article examines the current position of OBUs in Australia. Further, the changes that have been made to accommodate the present system, along with proposed changes and the likely effectiveness of the tax concessions in attracting offshore banking activities in Australia are considered.

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Author profile:
Kerrie SADIQ
Kerrie is an Associate Professor, TC Beirne School of Law, The University of Queensland and Research Fellow, Taxation Law and Policy Research Institute, Monash University.
Current at 1 December 2011
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