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Trans-Tasman Triangular Tax

Date:

Friday, 1 February 2002

Content ID:

304

Abstract:

This discussion document outlines a proposed mechanism for the reform of the taxation of triangular investment, or `triangular tax', and seeks the views of the public on the details of the proposal.

Documents Available:


Acrobat (PDF) documents

 Acrobat (PDF)

Trans-Tasman Triangular Tax Discussion Paper  477.05kb

HTML documents

 HTML

Preface and Contents  8.84kb
Chapter 1: Introduction  13.82kb
Chapter 2: The Current Taxation of Triangular Income  15.73kb
Chapter 3: Overview and Proposed Reform  18.03kb
Chapter 4: The Pro Rata Allocation Relief Mechanism  42.92kb
Chapter 5: How the Mechanism would Work  24.29kb
Appendix 1: The Australian and New Zealand Imputation Rules Compared  7.80kb
Appendix 2: Submission Point - Impact of Exchange Rates  16.55kb

Winzip (ZIP) documents

 Winzip (ZIP)

Trans-Tasman Triangular Tax Discussion Paper (PDF)  307.56kb
Trans-Tasman Triangular Tax Discussion Paper (RTF)  185.12kb

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