shopping_cart

Your shopping cart is empty

  • Home
  • Inbound investment - Application of Division 855 paper

Inbound investment - Application of Division 855 paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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?

Author profiles

James Strong
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
Click here to expand/collapse more articles by James STRONG.
Melanie Cameron
Melanie Cameron is a Senior Manager at PricewaterhouseCoopers.

 

This was presented at International Tax Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Inbound investment - Application of Division 855

Author(s):  James STRONG,  Melanie Cameron

Materials from this session:

Outbound investment - Exit strategies

Author(s):  Claudio Cimetta

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse