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20 May 08 Board releases issues papers on foreign source income anti-tax-deferral regimes

In a press release issued on 19 May 2008, the Board of Taxation announced the release of the Board's issues papers on possible reforms to Australia's foreign source income anti-tax-deferral regimes (the controlled foreign company rules, the foreign investment fund rules, the transferor trust rules and the deemed present entitlement rules).

These issues papers complement the Board's position paper on the review of the anti-tax-deferral regimes which was released on 12 March 2008. That paper indicated the Board's considered views on the high level principles that should apply in the future design of the foreign source income attribution rules. The Board invites comment on any of the proposals contained in the position paper, but, in releasing these issues papers, the Board also wishes to provide industry with more detailed proposals on which to comment. To assist in the Review process, the Board is holding consultation forums in Melbourne on Monday 26 May 2008 and in Sydney on Friday 30 May 2008.

For a copy of the Board's press release, No 19 (19 May 2008), go here

For a copy of the issues papers, go here

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