2020

Emerging developments " Large funds

Source: National

Published Date: 10 Sep 2020

 

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This paper covers:

  • implications from Burton's Case and other issues affecting foreign income tax offset claims
  • the Board of Tax Review of capital gains tax rollovers
  • non-arm's length expenditure
  • amendments to the hybrid mismatch rules
  • capitalisation of labour expenses.

Individual Session


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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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