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Australia’s anti-deferral regime podcast

Published on 25 Jul 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This session addresses practical issues arising from the ongoing reform of Australia's anti-deferral regime including:

  • state of play and consultation process
  • critical threshold issues including:
    • what is control?
    • active business exemption
    • participation interest
  • what is outstanding?

Author profile:

Neil Billyard CTA
Neil is a Partner in International Corporate Tax at KPMG. Neil has over 22 years corporate tax experience and specialises in foreign merger and acquisition activities of Australian multi-nationals, cross-border funding, the repatriation of profits and other related structuring. He is actively involved in working with Treasury and government on a variety of international tax reform issues, including assisting with policy development and drafting of legislation. He has lectured the Master of Laws/Tax course at the University of Sydney and is a regular presenter for The Tax Institute. Current at 01 February 2011 Click here to expand/collapse more articles by Neil BILLYARD.
 
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