Published on 10 Feb 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- intercompany loans and guarantees
- allocating profits and losses between a branch and its head office
- business restructuring
- the ATO's compliance activities.
Peter Walmsley FTIA is a Deputy Chief Tax Counsel with the Australian Taxation Office. He has had extensive experience in dealing with a wide range of tax issues and is responsible for deciding the ATO view on many of the most important tax issues.
- Current at
12 March 2014