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Developments in the tax treatment of financial arrangements presentation

Published on 03 Aug 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

On 16 December 2005 the Howard Government released its proposals to determine the timing for taxation purposes of certain financial arrangements. Unfortunately, the raft of rules is not complete.The rules certainly go further than govern the tax timing of financial arrangements and the purpose of this presentation is to provide an outline of what the Government has proposed, comment on some aspects of the proposals and highlight some of the primary areas on which the writer believes tax people need to focus as players in the resources industry.

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John MURRAY
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This was presented at Hot Tax Issues for Resource Companies .

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Contract rights and agreements: tips and traps

Author(s):  David YOUNG

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