Bringing OBUs onshore: assessing the concessions
Publication date: 01 Sep 98
Source: JOURNAL OF AUSTRALIAN TAXATION
Issue: Vol 1, Issue 2
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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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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