Published on 30 Aug 12
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers the following regarding inbound investment:
- In what circumstances will I be subject to Australian CGT?
- When should I use an Australian company versus foreign acquisition company?
- Debt funding – when is it relevant?
- What is the impact of the decision in TEC Desert?
- Does functional currency matter?
- If I use a foreign company, can I dispose my investment to an Australian purchaser?
- Are there are any roll-overs available?
- What happens with branch assets?
James Strong is a Partner in the Corporate Tax practice of PwC with over 14 years professional experience. James leads the
firm’s Energy and Mining Tax practice and works extensively with resource companies both in Australia and internationally. James is heavily involved in supporting companies with the implementation of the MRRT and expanded PRRT and is a member of the ATO NTLG Resource Rent Tax Sub-committee (representing the ICAA).
- Current at
09 November 2012
Melanie Cameron is a Senior Manager at PricewaterhouseCoopers.