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.
Current at 03 August 2011
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