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Structuring ofshore portfolio investments: be aware of treasury review

Publication date: 22 Apr 05 | Source: WEEKLY TAX BULLETIN

Issue: No 16 22 April 2005

Pages: 583-584


Portfolio dividends that rise from indirect equity investments in foreign companies may become subject to income tax under a review by the Department of the Treasury. Treasury has released a paper outlining its review of s 404 of the ITAA 1936.



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Author profile

Peter Collins FTI
Peter Collins, FTI, is a Partner at PwC with 25 years experience as a specialist in global tax, assisting foreign investors structuring their Australian investments and Australian corporates expanding offshore. He works with the firm’s global tax network to develop solutions for clients and is a member of the International Tax executive, which allows him to provide a unique global perspective. He is a consultant to Treasury in relation to tax reform in the areas of international tax and transfer pricing, including the MAAL/DPT and a member of the Treasury’s BEPS Tax Advisory Group. Peter was heavily involved in the rewrite of the Australian transfer pricing rules; he appeared before the Senate Estimates Committee to object to the retrospective application of those rules to US companies. He represented PwC before the Senate inquiry in relation to corporate tax avoidance by multinational companies. - Current at 01 November 2018
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