Miscellaneous 2010

CFC changes

Source: New South Wales

Published Date: 22 Sep 2010


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This paper covers:
  • release of the Treasury's second consultation paper on reform of the CFC rules
  • policy objectives and drafting approach
  • definition of CFC -accounting concepts of control
  • prima facie passive income
  • the ‘active business income' exemption
  • application of the integrity rule (part 30)
  • interaction of participation interests and the dividend exemption.

Individual Session

CFC changes

Author(s): Neil Billyard CTA
Materials from this session:


  • Published By: Neil Billyard CTA
  • Published On:22 Sep 2010
  • Took place at:Hilton, Sydney

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Miscellaneous 2010

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