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Reform of Australia’s anti-deferral regimes

Published on 01 May 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This paper explores the issues raised in the Treasury consultation paper on Australia’s anti-deferral regime. While this paper does not provide all the answers to the riddle that is Australia’s anti-deferral regime, it does explore and consider the significant topics and issues raised in the Treasury paper. Further, this paper aims to focus discussion on the areas where additional legislative guidance is required.

Author profiles:

Neil Billyard CTA
Neil is a Partner in International Corporate Tax at KPMG. Neil has over 22 years corporate tax experience and specialises in foreign merger and acquisition activities of Australian multi-nationals, cross-border funding, the repatriation of profits and other related structuring. He is actively involved in working with Treasury and government on a variety of international tax reform issues, including assisting with policy development and drafting of legislation. He has lectured the Master of Laws/Tax course at the University of Sydney and is a regular presenter for The Tax Institute. Current at 01 February 2011 Click here to expand/collapse more articles by Neil BILLYARD.
 
Justin O'Donoghue
Daniel is a Senior Consultant, International Corporate Tax, KPMG. Current at 13 May 2010
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