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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
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 International Tax Masterclass .

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International tax cooperation – Recent trends and challenges old and new

Author(s):  Ken LORD

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