Published on 02 Sep 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
- Background to the changes
- Potential scope of the law;
- Application of the risk tests;
- Concern with the definitions
- The calculations required to apply the provisions.
Neil Ward FTIA leads the Deloitte Australian Financial Services Tax Group. He has more than 30 years experience in advising in tax. Prior to joining Deloitte in March 2000, Neil spent 12 years with the ANZ Banking Group in Australia and the United Kingdom. Neil is recognised as one of the leading tax advisers on financial arrangements, foreign exchange, thin capitalisation, capital management, withholding tax and infrastructure transactions.
- Current at
05 October 2012