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Trans-Tasman imputation relief for Australian investors

Published on 01 Mar 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

An analysis of the benefits and key issues that merit awareness for New Zealand resident companies electing to enter into the Australian simplified imputation system under Division 220 of the Income Tax Assessment Act 1997.

Author profile:

Andrew Hamad
Andrew is a Corporate Tax Consultant at KPMG Sydney and a Research Assistant at the Faculty of Law, University of Sydney. Current at 01 March 2004 Click here to expand/collapse more articles by Andrew HAMAD.
 
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