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Foreign income tax offset and foreign loss rules presentation


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 CTA
Mathew is a partner at EY and leads their Perth International Tax group. A legal practitioner admitted in WA and NSW, he has more than 24 years’ experience in international tax, focusing on the large multinational and corporate environments across Australia, the US, Europe, Asia-Pacific and Africa. Mathew specialises in international tax reform, foreign investment into Australia and outbound investment from Australia. A long-time member of The Tax Institute, Mathew has presented at national and state conventions on international tax issues and has also lectured on tax law at the University of Western Australia and Curtin University, at both postgraduate and undergraduate level. Mathew has led and participated in a number of government and ATO initiatives, working groups etc. on international tax law and policy issues affecting Australian inbound and outbound investment, including through the development of professional body and EY submissions. - Current at 23 January 2018
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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

Materials from this session:

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