Published on 06 Apr 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper is a progress report on the 2003 reform announcements including:
- foreign dividend exemption - not so dumb
- participation exemption - choose your method carefully
- foreign losses - coming out of quarantine
- we could live without the FIF regime
- Australian CGT and non-residents.
Richard Shaddick FTIA is a Director of Greenwoods & Freehills in Melbourne. He has extensive experience in international taxation with his primary area of interest being the taxation of controlled foreign companies. Richard is a member of the Public Rulings Panel of the Australian Taxation Office. He is a former State & National Councillor of the Taxation Institute, and a former Australian President of the International Fiscal Association. He represented the Taxation Institute on the Tax Treaties Advisory Panel from 1997-2006. He is an occasional member of the GAAR Panel.
- Current at
11 March 2009