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Conduit foreign income

Published on 01 Jun 07 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The CFI rules have tended to be overlooked as a simple expansion of the foreign dividend account rules. However, the rules are worth serious examination by Australian corporate taxpayers and, in particular, those within the financial services industry. The authors believe that Australian companies which are in a position to engage with the CFI rules can use them to maximise shareholder value.

Author profile:

Jeremy Hirschhorn CTA
Jeremy joined the ATO in August 2014, and since March 2015 has been the Deputy Commissioner for Public Groups in the Public Groups and International Business line. In this role he is responsible for overseeing tax administration and compliance for all public entities. Before taking on this role, he was the ATO's Chief Tax Counsel with responsibility for the Tax Counsel Network. Prior to joining the ATO, Jeremy was a senior partner in KPMG's Tax Practice. Current at 21 April 2016 Click here to expand/collapse more articles by Jeremy HIRSCHHORN.
 
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