Superannuation 2020

Emerging developments - Large funds

Source: National

Published Date: 10 Sep 2020

 

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This paper covers:

  • implications from Burton's Case and other issues affecting foreign income tax offset claims
  • the Board of Tax Review of capital gains tax rollovers
  • non-arm's length expenditure
  • amendments to the hybrid mismatch rules
  • capitalisation of labour expenses.

Individual Session

Emerging developments - Large funds

Author(s): Prashanthen Ranjit Kumar , Kimberley Christy CTA

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