2019

The secret sauce of source

Source: New South Wales

Published Date: 18 Sep 2019

 

This presentation covers:

  • deemed source rule defined
  • post 1972 deemed source rule
  • 2019 Treasury view, August ED
  • Satyam " Federal Court decision
  • TR 2007/11 " head lease/sub-lease equipment royalty
  • third state PE interest/royalty expense.

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Individual Session

The secret sauce of source

Author(s): David Watkins , Abdol Mostafavi
Materials from this session:

Details

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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