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Roadmap for Australian resource companies investing overseas paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 17 Oct 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This practical paper provides a roadmap for such investments and considers a range of issues, including:

  • understanding, and where possible, obtaining fiscal certainty in country
  • maximising the funding of operations
  • considering potential structuring issues, including cash and profit repatriation, exit strategies, use of interposed entities and management service companies
  • designing and implementing structures for related party transactions, including supply chain, management fees and loans.

The paper concludes with tips for Australian resource companies looking to invest overseas.

Author profile

Mathew Chamberlain CTA
Mathew Chamberlain, CTA, is a partner at EY and leads the Perth International Tax Services team. A legal practitioner admitted in WA and NSW, he has more than 32 years’ experience in international tax, focusing on the large multinational and corporate environments across Australia, the US, Europe, Asia-Pacific and Africa. Mathew specialises in international tax reform, foreign investment into Australia and outbound investment from Australia. A long-time member of The Tax Institute, Mathew has presented at numerous national and state conventions on international tax issues and has also lectured on tax law at UWA and Curtin. Mathew has also led and participated in a number of government and ATO initiatives, working groups etc. on international tax law and policy issues affecting Australian inbound and outbound investment, including most recently submissions to and liaisons with government on corporate tax residency, the new thin capitalisation and debt deduction creation rules and the treatment of taxpayers in the oil and gas services and shipping industries. - Current at 01 November 2024
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This was presented at 2012 National Resources Tax Conference .

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

Individual sessions

Preparing for tax disputes

Author(s):  John W DE WIJN,  Andrew BROADFOOT

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The resources joint venture

Author(s):  Jonathon LEEK,  Peter JAROSEK

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Exploration issues

Author(s):  Andrew NELSON,  Basil MISTILIS,  Shigeaki INOUE

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Valuations - Preparing a defensible valuation

Author(s):  Stephen REID,  Thimendra KARAWDENIYA

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The new R&D tax incentive and the resources sector

Author(s):  Kris GALE

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Tax effective funding for exploration or developing a mine - alternatives to farm-out arrangements

Author(s):  Hayden BENTLEY

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MRRT - Where are we now?

Author(s):  James STRONG

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Tax issues arising for globally mobile employees

Author(s):  Ben TRAVERS,  Daniel Hodgson

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Farmout arrangements - Fallout from the ATO rulings

Author(s):  Nick HEGGART

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Roadmap for Australian resource companies investing overseas

Author(s):  Mathew CHAMBERLAIN

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Keeping our ear to the ground - The ATOs administration of the resource rent taxes

Author(s):  Stephanie MARTIN

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Fixtures: What stamp duty can teach you about income tax

Author(s):  Antony BARRIER,  Philip BISSET

Materials from this session:

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