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Session 13.4: Controlled foreign companies

With Daryn Moore, CTA, EY



30 years and still counting!!!  The proposed introduction of Australia's CFC rules was first announced on 12 April 1989.  Despite a relatively settled period in the last decade, the Commissioner has recently introduced increased CFC disclosure requirements in the IDS. 

Is this a harbinger of future CFC reforms?  Do the CFC rules need modernising to keep pace with foreign tax law reforms and the digital economy? Have taxpayers and tax advisers grown complacent?  This session will cover all of these questions and more as we look at the current state-of-play of the CFC rules.

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