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Australia's new participation exemption (768-A) presentation

Published on 26 Nov 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • why change the rule in the shadow of BEPS?
  • new Subdivision 768-A and contrast with old section 23AJ
  • what now works and what doesn't
  • Part IVA considerations.

Author profile:

Peter COLLINS

Click here to expand/collapse more articles by Peter COLLINS.
 

This was presented at Thin Capitalisation and Cross Border Financing - Changes Enacted .

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Individual sessions

Thin capitalisation and foreign resident CGT changes

Author(s):  Peter Janetzki

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Worldwide gearing test

Author(s):  Claudio Cimetta

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Australia's new participation exemption (768-A)

Author(s):  Peter COLLINS

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