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30 Oct 06 More information on Board of Taxation reviews

On 10 October 2006, the Treasurer, Peter Costello, announced that he had asked the Board of Taxation to undertake reviews of 2 different aspects of the taxation system, the first being the foreign source income anti-tax-deferral regimes and the second being the taxation treatment of off-market share buy-backs. The Board has now updated its website with further information:

  • for the foreign source income anti-tax-deferral regimes, go here
  • for the taxation treatment of off-market share buy-backs, go here

 

The Board has indicated that it will be preparing and publishing a Discussion Paper in relation to each review, at which time it will call for submissions from the public.


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