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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
Jane MICHIE

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This was presented at International Tax Masterclass .

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Individual sessions

International tax cooperation – Recent trends and challenges old and new

Author(s):  Ken LORD

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