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Reform of the controlled foreign company regime - out of control?

Taxation in Australia | 1 Nov 10
 
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Published on 01 Nov 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Given the number of consultation papers, discussion papers, position papers and issues papers that have been released since the former Treasurer instructed the Board of Taxation in October 2006 to undertake a review of the foreign source income anti-tax-deferral rules, it is useful to pause, catch your breath, and to look at where we have got to.

Author profile

Clinton Harding CTA
Clint is a partner at Arnold Bloch Leibler and leads the Sydney taxation practice. Clint advises across most taxes, with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the ATO. Clint is the author of numerous tax articles, a regular presenter and former Chair of The Tax Institute’s Large Business and International Committee .  In 2018, Clint won The Tax Institute’s Corporate Tax Adviser of the Year Award and was the recipient of the Tax Institute’s Community Champion Award in 2023. He is the former National Chair of the Law Council of Australia’s Taxation Committee and was a member of the National Tax Liaison Group for 6 years. - Current at 16 January 2026
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