Miscellaneous 2006

International Taxation: Australia - From the outside looking in

Source: Victoria

Published Date: 4 Jul 2006


This paper considers some of the income tax issues relevant to structuring these investments and recent developments in Australia's international taxation system.

Topics covered in this paper include:

  • Methods to repatriate profits from Australia
  • Withholding tax issues
  • Thin capitalisation provisions
  • Debt / equity rules
  • Existing CGT & DTA issues for non-residents 

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Individual Session

International Taxation: Australia - From the outside looking in

Author(s): Aldrin De Zilva CTA


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.

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(ABN 45 008 392 372 (PRV14016))


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Miscellaneous 2006

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