Published on 17 Sep 09
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Since we met last year we have seen the release of the Board of Taxation's review of the foreign source income anti-tax deferral rules, as well as the Government's response, and a Treasury discussion paper regarding the rewrite of the CFC/FIF rules. This paper considers the:
- status of CFC/FIF rewrite
- implications for property investments
- opportunities that the rewrite presents.
Peter B STINSON
Current at 09 November 2011
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