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The new CGT rules for shares in active foreign companies presentation

Published on 03 Jun 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:
- background and policy
- the general principles to qualify for the concession
- active business assets - what is excluded?
- valuation methods - market value vs book value - which should you choose?
- impact of accounting
- practical issues relating to active business asset percentage
- multi tier corporate structures
- consolidated foreign accounts
- what this means for business.

Author profile:

Cameron RIDER
Cameron practices in corporate and international tax at Allens Arthur Robinson. Cameron’s practice currently encompasses corporate restructures and acquisitions (including in the mining sector), consolidation, taxation of financial arrangements and foreign currency transactions, taxation of intellectual property, and international transfer pricing. Cameron has returned as a Tax Partner at Allens Arthur Robinson after a period as Professor of Taxation Law at the University of Melbourne.
Current at 9 February 2009
Click here to expand/collapse more articles by Cameron RIDER.
 

This was presented at The New International Tax Regime .

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

Individual sessions

The New Foreign Source Income Regime: Dawn of a New Era

Author(s):  Jason CHANG

Materials from this session:



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