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International Tax Review Issues seminar paper
Published on 27 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper covers issues such as:
- Taxation of Australian trusts and non-resident investors
- Attribution - FIF & CFC improvements
- Treaties - the way forward
- Foreign income accounts
- Foreign trusts, foreign interposed entities
- Specific investment issues including forex, Div 16E and withholding taxes
Author profile
Andrew Mills CTA-Life
Andrew Mills, CTA-Life, is Chair of the Financial Reporting Council Australia, Acting Chair of the Board of Tax, Principal Fellow at Melbourne University Law School and a member of the ANU’s Tax and Transfer Policy Institute Advisory Board and the Executive Committee of IFA Australia Branch among other roles. Previously, Andrew was the Second Commissioner, Law Design & Practice, at the Australian Taxation Office from 2013–2019.
Andrew has over 40 years’ experience in taxation, including periods in the ATO, commerce and the tax profession. Andrew was a Director (Partner) at Greenwoods & Freehills for more than 20 years and managing director of the firm from 2006 to 2011. Andrew was President of The Tax Institute in 2006–2007 and is a former Governor of the Taxation Research Foundation. Andrew holds qualifications in Business and Law and is a Chartered Taxation Adviser (Life), a Fellow of CPA Australia, a Graduate member of the Australian Institute of Company Directors and a Fellow of the Governance Institute of Australia.
- Current at
06 January 2026
This was presented at Beyond Tax Reform - Financial Services Taxation Conference .
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Individual sessions
Panel Discussion: Future of Financial Services in Australia
Author(s): Tony BURKE, Richard GILBERT, David LYNCHMaterials from this session:
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International Tax Review Issues
Author(s): Andrew MILLSMaterials from this session:
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Foreign Currency Gains & Losses - the next instalment
Author(s): Tony FROSTMaterials from this session:
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Practical Issues in Consolidating a Financial Services Group
Author(s): Jeremy HIRSCHHORNMaterials from this session:
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Transfer Pricing - focus on current issues
Author(s): Nick HOUSEMAN, Christina RICH, Bill YOHANAMaterials from this session:
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Life Company - Tax Consolidation Issues
Author(s): Michael BROWNMaterials from this session:
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GST - Give credit where credit is due
Author(s): Michael B EVANSMaterials from this session:
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Stamp Duty/Insurance Protection Tax
Author(s): Adrian CHEKMaterials from this session:
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Value Shifting - a practical nightmare?
Author(s): Dr Michael DIRKISMaterials from this session:
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Capital Management - Current Commercial & Tax Considerations
Author(s): Neil WARDMaterials from this session:
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Capital Protected Retail Investment Products
Author(s): Jamie MARLEYMaterials from this session:
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Superannuation Hot Topics
Author(s): Peter HOGANMaterials from this session:
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Infrastructure Financing - A Structured Perspective
Author(s): Steve FORDMaterials from this session:
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