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  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.
Author(s)

Individual Session

CFC changes

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

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Details

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

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 2010

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