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  Miscellaneous 2004

The new CGT rules for shares in active foreign companies

Source: Victoria

Published Date: 3 Jun 2004

 
This presentation covers:
- background and policy
- the general principles to qualify for the concession
- active business assets - what is excluded?
- valuation methods - market value vs book value - which should you choose?
- impact of accounting
- practical issues relating to active business asset percentage
- multi tier corporate structures
- consolidated foreign accounts
- what this means for business.

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Author(s)

Individual Session

The new CGT rules for shares in active foreign companies

Author(s): Cameron Rider
Materials from this session:

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Details

  • Published By: Cameron Rider
  • Published On:3 Jun 2004
  • Took place at:Le Meridien at Rialto, Melbourne

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

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

Unless expressly stated, opininons 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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Miscellaneous 2004

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