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An update on reform of the outbound investment rules presentation

Published on 06 Oct 11 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • status of Board’s recommendations
  • key changes as per treasury papers: 
    • CFC rewrite
    • distribution exemption (new s.23AJ)
    • branch exemption (new s.23AH)
    • FAF measures
  • timing.

Author profile

Jane Michie
Photo of author, Jane MICHIE Jane Michie is an emerging non-executive director. She is an independent director of Chubb Insurance Australia, which is one of the largest general insurers in Australia. Jane is also a director of a corporate trustee for a charitable organization, a role she has held for 9 years. In addition, Jane is a mentor & coach for emerging leaders in the corporate sector, and for women who have experienced homelessness including as a result of domestic violence. Prior to embarking on a directorship career, Jane was a tax professional for nearly 30 years in the UK and Australia. Her most recent roles include: Global Head of Tax at BHP, Global Head of Tax at Macquarie Group and a partner of (what was) Greenwoods & Freehills. Jane has 2 teenage sons and, in addition to her family, her passions include cycling and beach volleyball (although she advises she is not very good at either of them!) - Current at 03 February 2023
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This was presented at Corporate Tax Retreat .

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