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International Tax Changes for the Middle Market

Published on 31 May 2005 | Took place at Le Meridien at Rialto, Melbourne, VIC

Reflecting the reach of the global economy, the flow of international investment and transactions by taxpayers into and out of Australia is significantly increasing.

These seminar materials aim to focus on major recent developments that affect all international dealings.

A wide-sweeping program of change to our international tax rules provides the impetus to review the current status and explore areas for better tax efficiency.

Get a 20% discount when you buy all the items from this event.

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Individual sessions

Outbound investment

Author(s):  Brendan DARDIS

This presentation covers:

  • changes to treatment of dividends from foreign investments
    • applying the conduit rules
    • branches v subsidiaries
  • changes to treatment of capital gains from foreign investments
  • new FIF/CFC rules
  • DTA developments.
Materials from this session:

Inbound investment

Author(s):  Michael SELTH

This paper covers:

  • recent developments in residency and PE issues, following Phillip Morris and TR2005/2
  • new general withholding rules for interest, dividends and royalties, TR2005/5
  • new specific withholding rules for contractors
  • new ATO transfer pricing approach and audit focus
  • thin capitalisation update.
Materials from this session:

Other recent developments in international tax

Author(s):  Wayne NGO

This paper covers:

  • anti-money laundering changes
  • emerging GST issues
  • new FX rules
  • triangular taxation - getting it right in New Zealand
  • cross border employee shares.
Materials from this session: