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Foreign income tax offset and foreign loss rules presentation

Published on 25 Jun 09 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • an outline of the new rules & other changes
  • the abolition of foreign loss and foreign tax credit quarantining
  • the inclusion of a de minimis cap
  • issues for individuals, companies & superannuation funds
  • foreign income and credits flowing through trusts.
Note: When giving this presentation, the speaker referred to a related paper delivered at the 2008 WA State Convention: "Foreign Tax Offset Regime" by Andrew Mills.

Author profile:

Mathew CHAMBERLAIN

Click here to expand/collapse more articles by Mathew CHAMBERLAIN.
 

This was presented at Tax Losses/Foreign Income Tax Offset and Losses Regime .

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Individual sessions

Foreign income tax offset and foreign loss rules

Author(s):  Mathew CHAMBERLAIN

Materials from this session:

Tax losses – Non-commercial losses, COT & SBT

Author(s):  Shirley GODFREY

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