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Corporate Tax Developments

Published on 02 Jun 2011 | Took place at InterContinental Adelaide, Adelaide, SA

The government is in the final stages of reforming Australia's controlled foreign company (CFC) rules and foreign accumulation fund (FAF) measures. This is relevant for any company with offshore businesses. Corporate groups and investors need to consider the measures before the likely 1 July 2011 start date.

This event discussed key concepts coming out of the exposure draft legislation released in February and the practical impact for corporate groups.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Uncertain tax positions

Author(s):  Alistair HUTSON

This presentation covers:

  • accounting for uncertainty in tax:
    • USGAAP FIN 48
    • IFRS – current rules
    • IFRS – proposals from IASB
  • ATO approach:
    • reportable tax positions schedule.
Materials from this session:

CFC/FAF changes

Author(s):  Sue Hatcher

This presentation covers:

  • reform
  • CFC defined
  • control
  • CFC’s attributable income
  • active income test
  • income exceptions.
Materials from this session:

Tax consolidation - Rights to future income and revenue assets

Author(s):  Sean VAN DER LINDEN

This presentation covers:

  • rights to future income
  • revenue assets
  • Board of Taxation review.
Materials from this session: