This presentation covers:
- status of reform
- control test
- prima facie passive income
- exceptions and exclusion:
- active business carve-out
- disconnected income
- lightly taxed entities
- foreign dividend exemption
- FAF rules.
maintenance
2011
Anti-deferral regime reform
Source: New South Wales
Published Date: 19 May 2011
Details
- Published By: Neil Billyard
- Published On:19 May 2011
- Took place at:Hilton Sydney, 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.
Tags
2011
Share this page