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Foreign source income attribution: How much will change presentation?
Published on 24 Sep 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- timing/consultation
- what will change and how will it change? Consider:
- what is a CFC?
- what is an attributable taxpayer?
- attributable income.
- changes to s.23AJ
- consequential changes (s.23AH, Subdiv 768-G).
Author profile
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
This was presented at International Tax Masterclass .
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Individual sessions
International tax cooperation – Recent trends and challenges old and new
Author(s): Ken LORDMaterials from this session:
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Changes to the CFC and FIF rules
Author(s): Jane MICHIEMaterials from this session:
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