- Date
-
17 Mar 2005
- Chamber
-
House of Representatives
- Status
-
Act
-
Portfolio
-
Treasury
- Summary
-
Amends the:
Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
in relation to: the tax treatment of dividends received by foreign-owned branches; and changes to the controlled foreign companies rules; Income Tax Assessment Act 1936
, Income Tax Assessment Act 1997
and Income Tax (Transitional Provisions) Act 1997
in relation to tax treatment of Australian branches of foreign financial entities; Fringe Benefits Tax Assessment Act 1986
, Income Tax Assessment Act 1936
and Income Tax Assessment Act 1997
in relation to cross-border employee shares and rights; and New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004
to make a technical correction to an application rule.