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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 FTI
Peter is a specialist in international tax at PwC, assisting foreign investors to structure their Australian investments and Australian corporates who are expanding offshore. He works with the firm’s global tax network to develop solutions for clients and is the leader of the Australian firm’s International Tax Services group. Peter is a member of the Australian Treasury’s BEPS Tax Advisory Group and participated in the G20 BEPS Tax Symposium and the BCA BEPS workshop in 2014. Current at 18 August 2016 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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Thin capitalisation and foreign resident CGT changes

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Australia's new participation exemption (768-A)

Author(s):  Peter COLLINS

Materials from this session:

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