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Foreign source income attribution: How much will change presentation?

Published on 24 Sep 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • timing/consultation
  • what will change and how will it change? Consider:
    • what is a CFC?
    • what is an attributable taxpayer?
    • attributable income.
  • changes to s.23AJ
  • consequential changes (s.23AH, Subdiv 768-G).

Author profile:

Author Photo - Jane Michie CTA
Jane Michie CTA
Jane is an Executive Director at Macquarie Group in the Taxation Division. She specialises in income tax issues, particularly international tax and the taxation aspects of the financial services industry. Jane is heavily involved in the consultation process with Treasury on the proposed changes to the anti-deferral measures. Current at 10 November 2011 Click here to expand/collapse more articles by Jane MICHIE.
 

This was presented at International Tax Masterclass.

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International tax cooperation – Recent trends and challenges old and new

Author(s):  Ken LORD

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