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Reforms to Australia’s foreign source income anti-tax-deferral regimes presentation

Published on 11 Feb 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • policy considerations
  • design features:
    • FIF amendments
    • CFC changes
    • foreign dividend exemption.

Author profile:

Haydn DAW


 

This was presented at 2010 Financial Services Taxation Conference .

Get a 20% discount when you buy all the items from this event.

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Preference shares and nonshare equity

Author(s):  Monica JORDAN

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St George Bank case update

Author(s):  Deborah HASTINGS

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Tax accounting issues affecting the financial services industry

Author(s):  David L WILLIAMS,  Stef MASON

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Division 230 and equity interests

Author(s):  Euan CAMPBELL

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Division 974 and limited recourse debt

Author(s):  Euan CAMPBELL

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Paragraph 177EA(17)(ga)

Author(s):  Peter WALMSLEY

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