Recent years have seen the corporate group increase its significance in the Australian taxation system. Even in the past few months developments have occurred which highlight even more the importance of tax advisings to and within corporate groups. This presentation provides an important introduction to the broader context in which advisings are developed and delivered in the corporate tax area.
- The current state of play with Part IVA
- The Commissioner's view of Part IVA
- CGT reduction arrangements - TD 2003/3
- What all this means for directors, executive officers and advisers.