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Questions & Answers: Conduit foreign income

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Published on 01 Jul 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Michael Taylor-Sands of Maddocks considers how the CFI rules allow certain foreign income to flow through Australian corporate tax entities to non-resident stakeholders free of dividend withholding tax.

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Michael Taylor-Sands
Michael advises on property development transactions and joint ventures, structuring of acquisitions, divestments and commercial transactions. He has experience advising residential and commercial property developers in connection with income tax, stamp duty, GST, land tax and GAIC, as they impact land procurement and delivery structures. He is a current committee member of UDIA, PCA and the SRO State Taxes Consultative Committee. He represented the UDIA in consultations with Government on both GAIC (2005) and WGT (2021) and has unique insight into the formulation and implementation of both regimes as a result. - Current at 15 August 2022
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