Published 31 July 1988

International tax reform - Full imputation - Part 2 - Report of the Consultative Committee (Volume 1)

Published:

31 July 1988

The final report of the Consultative Committee on Full Imputation and International Tax Reform. Volume 1 contains recommendations on the further detailed measures required for the operation of the imputation and international tax regimes. Volume 2 sets out the draft legislation.

Prepared by the Consultative Committee on Full Imputation and International Tax Reform:

Arthur Valabh
Dr Robin Congreve
Stuart Hutchinson
Dr Susan Lojkine
Professor John Prebble
Tim Robinson.

Published by The Treasury. July 1988.

Notes

This document was created by scanning the original published document and converting it into a PDF.

PDF (5.42 MB)

pdf - 5.42 MB

Letter to the Minister of Finance
Statement by the Ministers of Finance and Revenue
Table of Contents
Chapter 1 – Introduction
Chapter 2 – Branch-Equivalent Regime Part 1: Definitions
Chapter 3 – Branch-Equivalent Regime Part 2: Determination of Control and Income Interests
Chapter 4 – Branch Equivalent Regime Part 3: Attribution and Computation of Branch Equivalent Income, Losses and Foreign Tax Credits
Chapter 5 – Foreign Investment Funds
Chapter 6 – Trusts
Chapter 7 – Disclosure and Default Methods
Chapter 8 – Transition
Chapter 9 – Imputation and Withholding Payment Systems
Chapter 10 – Imputation: Related Issues
Chapter 11 – Summary and Conclusion

International tax reform - Full imputation - Part 2 - Report of the Consultative Committee (Volume 1)

Table of Contents