Published on 25 Oct 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This workshop covered current technical issues raised by international tax measures (outside of the accruals regimes).
The case studies consider:
- specific limitations on finance deductions (ie ss 25-85 and 25-90, and TOFA equivalent and thin capitalisation)
- claiming FITO – allowable taxes and calculation of offset
- Division 855 – the application of the division
- foreign company share disposals – determining the active asset exemption
- CFI – what are the issues associated with determining and declaring a CFI amount?
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Tracey has over 12 years of professional experience advising Australian and multinational enterprises across a range of industries. As the leader of the IFRS initiative within the Deloitte tax practice, Tracey has spoken on this topic to various forums. As well as implementing IFRS projects with clients, she has significant experience in managing the compliance function of large corporate groups and has been involved in the implementation of the tax consolidations regime for these groups.
Current at 6 November 2008
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Further details about this event: