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Emerging developments – Large funds paper

Published on 10 Sep 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • implications from Burton’s Case and other issues affecting foreign income tax offset claims
  • the Board of Tax Review of capital gains tax rollovers
  • non-arm’s length expenditure
  • amendments to the hybrid mismatch rules
  • capitalisation of labour expenses.

Author profiles

Kimberley Christy
Prashanthen Ranjit KUMAR
Click here to expand/collapse more articles by Prashanthen Ranjit KUMAR.

 

This was presented at 2020 National Superannuation Online Conference .

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