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The new CGT rules for shares in active foreign companies presentation

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Published on 03 Jun 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:
- background and policy
- the general principles to qualify for the concession
- active business assets - what is excluded?
- valuation methods - market value vs book value - which should you choose?
- impact of accounting
- practical issues relating to active business asset percentage
- multi tier corporate structures
- consolidated foreign accounts
- what this means for business.

Author profile

Cameron Rider
Photo of author, Cameron RIDER Cameron Rider, FTI, is a Special Counsel at Greenwoods & Herbert Smith Freehills practising in corporate and international tax. He was a professor, and still teaches, at the Law School at the University of Melbourne. - Current at 05 May 2018
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This was presented at The New International Tax Regime .

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Individual sessions

The New Foreign Source Income Regime: Dawn of a New Era

Author(s):  Jason CHANG

Materials from this session:

The new CGT rules for shares in active foreign companies

Author(s):  Cameron RIDER

Materials from this session:

New International Tax Arrangements Bill 2003

Author(s):  Marco FELTRIN

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