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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 Ernst and Young and leads the International Tax group for Perth. He is a legal practitioner with over 22 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 and foreign investment inbound and outbound from Australia. He is a frequent presenter with The Tax Institute and has spoken at both the National and State Conventions on international tax. He is also the WA representative on the Institutes International Tax subcommittee. In addition, Mathew is a seasoned lecturer in tax law at the University of Western Australia and Curtin University, at both postgraduate and undergraduate level. Current at 08 October 2015 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

Materials from this session:

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