Miscellaneous 2005

Review of International Tax Arrangements: Are we there yet?

Source: New South Wales

Published Date: 16 Aug 2005


Matters covered in this presentation include:

  • RITA 'State of Play' - discusses status of main reforms
  • RITA 'Tricks and Traps' - the focus is on experiences/pitfalls of CGT participation exemption, 23AJ and section 23AH changes
  • RITA aspects of 2005 Budget - changes to CGT rules for non-residents, foreign loss/FTCs
  • conduit foreign income account exposure draft.

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Individual Session

Review of International Tax Arrangements: Are we there yet?

Author(s): Neil Billyard CTA , Alison Young


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


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Miscellaneous 2005

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