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Australia: Transformation of the Business Tax System

Publication date: 01 Jan 03 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 5, no 1

Pages: pp. 18 - 23

The article provides an in-depth analysis of the Australian tax reform's impact on financial income taxation. In particular, the reforms made with effect from 1 July 2001 that impact on foreign investment and the other corporate tax reforms of interest to non-residents. Topics like debt and equity rules, thin capitalisation rules, and the consolidation of related enterprises are addressed.

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Author profile

Dr Nabil Orow CTA
Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning StrateDistributing to Corporate - Current at 23 July 2010
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