International Taxation Arrangements
On 2 May 2002 the Treasurer announced details of a review of international tax arrangements concentrating on at least four principal areas:
- the dividend imputation system’s treatment of foreign source income
- the foreign source income rules
- the overall treatment of ‘conduit income’
- high level aspects of Double Tax Agreement (DTA) policy and processes
The Treasurer announced that the Board of Taxation would be undertaking public consultation on these issues following the public release of a paper prepared by the Treasury.
On 22 August 2002 the Treasurer released the consultation paper Review of International Taxation Arrangements, prepared by the Commonwealth Department of the Treasury.
The Chairman of the Board of Taxation welcomed the release of the consultation paper.
The Board has also announced details of the consultations that it will undertake on the paper.
The Board held a consultative seminar in Sydney on the 30 September 2002.
The Board requested written submissions on the Review of International Taxation Arrangements by 31 October 2002. All submissions received were acknowledged.
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