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Emerging developments: Large funds video


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Member Price: $99.00
Non Member Price: $121.00

Publication date: 10 Sep 20 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This video covers:

  • the Board of Taxation review of capital gains tax (CGT) rollovers
  • non-arm’s length expenditure
  • amendments to the hybrid mismatch rules
  • implications from Burton’s case and other issues affecting foreign income tax offset claims
  • capitalisation of labour expenses
  • expansion of the significant global entity definition
  • goods and services tax.

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Emerging developments – Large funds
Author(s):  Kimberley Christy,  Prashanthen Ranjit KUMAR

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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