Published on 20 Jun 07
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- overview of foreign source rules generally as they apply to Australian taxpayers
- exemptions available - 23AH, 23AG, 23AJ, capital gains tax exemption
- foreign loss rules, quarantining, credits including proposed changes.
Alissa is a Senior Manager in the Perth Tax Practice of Ernst & Young. She has over six years of tax consulting experience, specialising in international tax issues. Alissa has worked with a range of oil and gas companies, as well as a number of international oil and gas service companies. She also has significant experience across companies in the mining industry.
Current at 5 August 2007 Current at 06 September 2007