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
Current at 11 March 2009 Current at 06 April 2009
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