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Changes to the foreign tax credit regime - a high level study presentation


This presentation covers:

  • abolition of class quarantining
  • loss of carry forward rules
  • changes to credits for underlying tax
  • other implications.

Author profile

Jeremy Hirschhorn CTA
Jeremy Hirschhorn was appointed to the Second Commissioner role from 16 April 2020. He has overall responsibility for the ATO’s Client Engagement Group, which fosters willing participation in Australia’s tax and super systems through well-designed client experiences. Jeremy has more than 20 years' experience in roles managing complex tax matters. As Deputy Commissioner of Public Groups & International from April 2015, Jeremy was responsible for ensuring that the largest Australian and multinational companies were meeting their corporate tax obligations and providing the Australian community with confidence that these large companies were being held to account. Jeremy also worked as Chief Tax Counsel, with responsibility for the provision of the ATO’s legal advice in relation to interpretation of the tax and super laws, when he joined the ATO in August 2014. Prior to joining the ATO, Jeremy was a senior partner in KPMG’s tax practice. Jeremy holds a Bachelor of Commerce and Bachelor of Laws from the University of NSW. He is a Chartered Tax Adviser and Chartered Accountant. - Current at 24 August 2021
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This was presented at International Tax Masterclass .

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Individual sessions

Changes to the foreign tax credit regime - a high level summary

Author(s):  Jeremy HIRSCHHORN

Materials from this session:

Interpretation of double tax agreements

Author(s):  Richard SHADDICK

Materials from this session:

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