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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

Abstract:
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

Nabil (Bill) F. OROW
Bill is a practising member of the Victorian Bar and specialises in taxation and corporations law and is also the Director of the Postgraduate Taxation Program at Monash University. Bill has published widely in taxation and structured finance including two books (one joint with others) and a number of papers. Bill previously has taught a course on anti avoidance rules at Cambridge University and gave a lecture on that topic at Oxford.
Current at 13 November 2008
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