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Modernisation of the CFC Rules

Published on 16 Nov 2011 | Took place at Perth Convention & Exhibition Centre, Perth , WA

The proposed rewrite of the Controlled Foreign Company rules is the latest step in a series of legislative amendments designed, in part, to increase the attractiveness of Australia as a holding jurisdiction for foreign multinationals but also to encourage Australian groups in their investments abroad. With Perth based companies heavily investing in Africa, expanding their businesses in Asia and the US, the proposed CFC rules will provide important risks, opportunities and challenges for any Australian company, large or small. This event went through the key elements of the proposed changes.

Individual sessions

Modernisation of the CFC rules

Author(s):  Rob BENTLEY,  Kathryn Utting

This presentation covers:

  • controlled foreign companies (CFC) and proposed rules
  • proposed foreign accumulation fund (FAF) rules
  • 23AJ
  • 23AH.
Materials from this session: