This presentation covers:
- tax rate cut not meant to apply to passive investment companies
- TR 2017/3 - application of participation test to distributions from foreign companies
- TD 2017/D3 - Division 7A and interposed payments
- PCG 2017/D12 - liability of an LPR of a deceased person
- appeal against AAT decision re sham arrangement dismissed
- tax invoices not sufficient to prove creditable acquisitions made by taxpayer.