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  Superannuation 2020

Emerging developments: Large funds

Source: National

Published Date: 10 Sep 2020

 

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This video covers:
  • the Board of Taxation review of capital gains tax (CGT) rollovers
  • non-arm's length expenditure
  • amendments to the hybrid mismatch rules
  • implications from Burton's case and other issues affecting foreign income tax offset claims
  • capitalisation of labour expenses
  • expansion of the significant global entity definition
  • goods and services tax.

Individual Session

Emerging developments - Large funds

Author(s): Prashanthen Ranjit Kumar , Kimberley Christy CTA
Materials from this session:

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