Published on 10 Feb 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- the OBU provisions
- the policy purpose for a concessional tax rate for OBUs
- OBU usage
- the Johnson Report comments and recommendations on the OBU provisions.
William is the Manager of the Taxation of Financial Arrangements Unit in the Business Tax Division of Treasury. Prior to working in Treasury, William worked for the Australian Taxation Office. He has extensive experience in the taxation of financial arrangements, including interpretive, legislative and policy development positions.
Current at 25 May 2007 Current at 23 October 2007