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CFC changes paper

Published on 22 Sep 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • release of the Treasury's second consultation paper on reform of the CFC rules
  • policy objectives and drafting approach
  • definition of CFC -accounting concepts of control
  • prima facie passive income
  • the ‘active business income' exemption
  • application of the integrity rule (part 30)
  • interaction of participation interests and the dividend exemption.

Author profile:

Neil BILLYARD
Current at 15 June 2011 Click here to expand/collapse more articles by Neil BILLYARD.
 

 

This was presented at International Tax Masterclass .

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