Published on 15 Oct 08
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers tax considerations for entities structuring inbound investments in resources projects, including:
- the application of the foreign shareholders CGT exemption to shares in Australian entities owning resources projects
- tax consolidation issues specific to acquisitions of Australian resources projects, and
- the application of the participation exemption and specific issues associated with foreign joint ventures and unique foreign legal ownership structures.