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OBU reform paper

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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 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.

Author profile

William Potts
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

 

This was presented at 2011 Financial Services Taxation Conference .

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