Published on 04 Jul 06
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper considers some of the income tax issues relevant to structuring these investments and recent developments in Australia's international taxation system.
Topics covered in this paper include:
- Methods to repatriate profits from Australia
- Withholding tax issues
- Thin capitalisation provisions
- Debt / equity rules
- Existing CGT & DTA issues for non-residents
Aldrin DE ZILVA
Current at 18 January 2012
Click here to expand/collapse more articles by Aldrin DE ZILVA.