Miscellaneous 2017

The expanding offshore client

Source: Taxation In Australia Journal Article

Published Date: 1 Sep 2017


Australia's tax system contains complex rules for Australian entities that wish to expand offshore. The rules can be a minefield and often present difficulties for tax advisers, particularly where they involve applying Australian tax concepts in foreign jurisdictions. This article is intended to provide an overview of the different rules that can apply to Australian entities expanding offshore. While the focus of the article is on offshore investments via a corporate entity, specific issues regarding investments through non-resident trusts are also discussed. The article opens with discussion of basic concepts, including residency and types of entity. The article then discusses in detail what is involved in expanding offshore through a corporate entity, including discussion of the CFC rules. The article concludes with a briefer examination of expansion offshore through a trust.

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Miscellaneous 2017

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