Miscellaneous 2009

Foreign income tax offset and foreign loss rules

Source: Western Australia

Published Date: 25 Jun 2009

 

This presentation covers:

  • an outline of the new rules & other changes
  • the abolition of foreign loss and foreign tax credit quarantining
  • the inclusion of a de minimis cap
  • issues for individuals, companies & superannuation funds
  • foreign income and credits flowing through trusts.
Note: When giving this presentation, the speaker referred to a related paper delivered at the 2008 WA State Convention: "Foreign Tax Offset Regime" by Andrew Mills.

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Details

  • Published By: Mathew Chamberlain
  • Published On:25 Jun 2009
  • Took place at:City West Receptions, Perth

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 2009

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