Published on 04 May 00
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper considers the issues surrounding the "profits first" rule, including an analysis of the Treasury Paper of 1996 and a review of the technical content of the draft legislation
Louise Lovering is a Tax Partner with KPMG and has 16 years experience advising both private and public sector clients in Sydney and Melbourne. Clients include in-bound software developers, listed media companies and ISP providers with a range of tax issues extending to withholding tax, transfer pricing, IP deductions and the impact of tax consolidation.
- Current at
15 February 2012