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CFC/FAF changes presentation

Published on 02 Jun 11 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • reform
  • CFC defined
  • control
  • CFC’s attributable income
  • active income test
  • income exceptions.

Author profile:

Susan Hatcher
Sue has specialised in international tax issues for most of her 30 year career as a tax adviser. Her experience includes working for Australian listed multinationals, Coca-Cola Amatil and Codan, and local company Detmold Packaging. She has worked with professional services firms such as Ernst & Young, as well as the ATO. Sue has a deep understanding of the practical international tax issues facing Australian companies conducting business offshore. She also has extensive experience advising international businesses expanding into Australia. Current at 18 May 2015 Click here to expand/collapse more articles by Sue Hatcher.
 

This was presented at Corporate Tax Developments.

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Individual sessions

Uncertain tax positions

Author(s):  Alistair HUTSON

Materials from this session:

CFC/FAF changes

Author(s):  Sue Hatcher

Materials from this session:

Tax consolidation - Rights to future income and revenue assets

Author(s):  Sean VAN DER LINDEN

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