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  Miscellaneous 2010

Foreign investment in Australian securities

Source: New South Wales

Published Date: 22 Sep 2010

 

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This paper covers:
  • what is the continuing relevance of the capital/income distinction?
  • how do our source rules apply to the typical range of investments?
  • what has been the administrative practice of the ATO to date?
  • what is the relevance of FIN 48?
  • why do we need an investment manager regime (IMR)?
  • proposals for reform (I): introduce statutory exception to common law souce rules
  • proposals for reform (II): introduce a IMR.
Author(s)

Individual Session

Foreign investment in Australian securities

Author(s): John King CTA
Materials from this session:

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