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Overview of Australian Tax Reform

Published on 27 Feb 04 by 4TH WORLD TAX CONFERENCE

This paper covers:
- simplification of CFC and FIF rules
- adoption of residency based DTA policy
- changes to cross-border taxation of resident trusts and the taxation of foreign trusts
- adoption of separate entity treatment for branches of non-bank financial entities.

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Author profile:

Author Photo - Michael Dirkis CTA
Prof Michael Dirkis CTA
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010. Current at 29 October 2012 Click here to expand/collapse more articles by Dr Michael DIRKIS.

This was presented at 4TH WORLD TAX CONFERENCE 2004.

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Individual sessions

World Trends in Tax Policy

Author(s):  Howell H ZEE

Materials from this session:

Controlled Foreign Companies Legislation

Author(s):  Brian J ARNOLD

Materials from this session:

Value Added Tax/Goods and Services Tax

Author(s):  Roderick CORDARA

Materials from this session:

Investment Issues and Tax Opportunities - Eastern Europe

Author(s):  Paul BARNES

Materials from this session:

Investment Issues and Tax Opportunities - Australia

Author(s):  Alf CAPITO

Materials from this session:

Investment Issues and Tax Opportunities - South America

Author(s):  John A MCLEES

Materials from this session:

Investment Issues and Tax Opportunities - South East Asia

Author(s):  Warrick CLEINE

Materials from this session:

Investment Issues and Tax Opportunities - China

Author(s):  Daniel CHAN

Materials from this session:

Investment Issues and Tax Opportunities - South Africa

Author(s):  Colin WOLFSOHN

Materials from this session:

Role of Courts in Interpreting Double Taxation Agreements

Author(s):  Justice D Graham HILL

Materials from this session:

Recent Canadian Developments in Transfer Pricing

Author(s):  Edwin G KROFT

Materials from this session:

Transfer Pricing - EU and UK Developments

Author(s):  Tim AMBROSE

Materials from this session:

Transfer Pricing - Recent Developments in Australia

Author(s):  David RUSSELL

Materials from this session:

Countering International Tax Avoidance

Author(s):  Malcolm GAMMIE

Materials from this session:

Planning for Retiring Abroad - Europe

Author(s):  Greg HOLLINGSWORTH

Materials from this session:

A Practical Look at E-Commerce and Source Rules

Author(s):  Bill CANNON

Materials from this session:

Foreign Tax Credits

Author(s):  Robert DEUTSCH

Materials from this session:

International Taxation of the Financial Sector

Author(s):  John CULLINANE

Materials from this session:

Overview of Australian Tax Reform

Author(s):  Dr Michael DIRKIS

Materials from this session:

Restrictions on the Role of International Tax Advisers

Author(s):  Anthony P MOLLOY

Materials from this session:

Cross Border Property Investment

Author(s):  Adrian CRAWFORD

Materials from this session:

Australian Inbound Property Investment

Author(s):  Peter MADDEN

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