Published on 30 Aug 12
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers the following regarding inbound investment:
- In what circumstances will I be subject to Australian CGT?
- When should I use an Australian company versus foreign acquisition company?
- Debt funding – when is it relevant?
- What is the impact of the decision in TEC Desert?
- Does functional currency matter?
- If I use a foreign company, can I dispose my investment to an Australian purchaser?
- Are there are any roll-overs available?
- What happens with branch assets?
Current at 22 November 2012
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