2012

Inbound investment - Application of Division 855

Source: Victoria

Published Date: 30 Aug 2012

 

This presentation covers the following regarding inbound investment:

  • In what circumstances will I be subject to Australian CGT?
  • When should I use an Australian company versus foreign acquisition company?
  • Debt funding – when is it relevant?
  • What is the impact of the decision in TEC Desert?
  • Does functional currency matter?
  • If I use a foreign company, can I dispose my investment to an Australian purchaser?
  • Are there are any roll-overs available?
  • What happens with branch assets?

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Individual Session

Inbound investment - Application of Division 855

Author(s): James Strong , Melanie Cameron

Details

  • Published By: James Strong
  • Published On:30 Aug 2012
  • Took place at:RACV Club, 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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