2020

Emerging developments: Large funds

Source: National

Published Date: 10 Sep 2020

 

This presentation covers:

  • the Board of Taxation review of capital gains tax (CGT) rollovers
  • non-arm's length expenditure
  • amendments to the hybrid mismatch rules
  • implications from Burton's case and other issues affecting foreign income tax offset
  • claims
  • capitalisation of labour expenses
  • expansion of the significant global entity definition
  • goods and services tax.

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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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