This paper covers:
- thin capitalisation
- exemption for foreign dividends
- anti-avoidance rules
- closing the loopholes for non-residents
- section 25-90.
maintenance
Capital Gains Tax (CGT)
Debt
Equity
Government reforms to Australia's international tax system
Source: Western Australia
Published Date: 5 Aug 2014
Individual Session
Government reforms to Australia's international tax system
Author(s):
Pratheeb Jeyaratnarajah
,
Michael Bona
,
Nick Moore
,
Peter Collins
Materials from this
session:
Details
- Published By: Pratheeb Jeyaratnarajah, Nick Moore, Michael Bona, Peter Collins
- Published On:5 Aug 2014
- Took place at:City West Receptions, WA
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
Capital Gains Tax (CGT)
Debt
Equity
Thin capitalisation
2014
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