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New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005
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Department of the Treasury
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C2005A00064
29 June 2004
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Dividends received by foreign-owned branches
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Schedule 2—Amendments relating to CFCs
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Schedule 3—Australian permanent establishments of foreign financial entities
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Part 1—Treatment like Australian branches of foreign banks
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
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Part 2—Transfers of losses
Income Tax Assessment Act 1997
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Part 3—Thin capitalisation
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997
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Schedule 4—Cross border employee shares or rights
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Part 1—Amendments
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Part 2—Application provisions
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Schedule 5—Technical correction
New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004
