Published on 14 Oct 99
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Amendments to the Foreign Investment Fund ("FIF") provisions in Part XI of the Income Assesment Act 1936 were contained in the Taxation Laws Amendment Bills. The principal change was the inclusion of a new exemption for interests held in certain US entities, provided in a new Division 8 of Part XI.
Peter is a Partner with Norton Rose.
- Current at
16 January 2017