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Reform of the anti-tax deferral rules: An update

Published on 01 Aug 10 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article discusses and analyses developments in relation to the reform of Australia's anti-deferral rules, in particular, the proposed rewrite of the controlled foreign company (CFC) rules, the repeal of the foreign investment fund (FIF) rules and the introduction of a modified distribution exemption (to replace section 23AJ of the Income Tax Assessment Act 1936).

Author profiles:

Author Photo - Jane MICHIE
Jane MICHIE

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Cameron BLACKWOOD
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