Australia’s anti-deferral regime podcast
Publication date: 25 Jul 11
Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Abstract:
This session addresses practical issues arising from the ongoing reform of Australia's anti-deferral regime including:
- state of play and consultation process
- critical threshold issues including:
- what is control?
- active business exemption
- participation interest
- what is outstanding?
Author profile:
Neil Billyard FTIANeil is a Partner in International Corporate Tax at KPMG. Neil has over 22 years corporate tax experience and specialises in foreign merger and acquisition activities of Australian multi-nationals, cross-border funding, the repatriation of profits and other related structuring. He is actively involved in working with Treasury and government on a variety of international tax reform issues, including assisting with policy development and drafting of legislation. He has lectured the Master of Laws/Tax course at the University of Sydney and is a regular presenter for The Tax Institute.
Current at 01 February 2011
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