2011

Australia's anti-deferral regime

Published Date: 25 Jul 2011

 

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This session addresses practical issues arising from the ongoing reform of Australia's anti-deferral regime including:

  • state of play and consultation process
  • critical threshold issues including:
    • what is control?
    • active business exemption
    • participation interest
  • what is outstanding?

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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