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01 Aug 08 NTLG Foreign Source Income Subcommittee

Andrew Mills FTIA (Greenwoods and Freehills) represented the Taxation Institute at the Subcommittee meeting in Melbourne held on Tuesday 29 July 2008. The focus of the meeting was an ATO update on foreign hybrid technical issues and their progress, including the progress on ATO advice products, issues associated with part year disposals of interests in FIF/LLCs, issues associated with the lodgment of partnership returns, and SAP issues arising from PS LA 2007/21 Substituted Accounting Periods (SAPs). The utilisation of CFC elections (under ss 319 and 421) was also discussed.

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