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
the Johnson Report comments and recommendations on the OBU provisions.
William Potts CTA
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 17 February 2011
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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