• Library
  • My Uni
  • Staff Intranet
Skip to main content

The University of Sydney-    Classic Texts in Australian and International Taxation Law

  • Home
  • Digital Collections
  • Library
Citation
  • Keyword search
  • Advanced search
  • Browse
    • Author
    • Title
    • All
  • Home
  • Contact

You are here: Australian Digital Collections


  expand section
PART I. — GENERAL DESCRIPTION OF DIRECT-TAX SYSTEM1
  expand section
PART II. — TAXATION OF FOREIGN AND NATIONAL ENTERPRISES
  collapse section
PART III. — METHODS OF ALLOCATING TAXABLE INCOME
  collapse section
A. FOREIGN ENTERPRISES WITH LOCAL BRANCHES OR SUBSIDIARIES
  collapse section
I. GENERAL QUESTIONS AND METHODS OF APPORTIONMENT
   
(a) BOOK-KEEPING AND ACCOUNTING REQUIREMENTS
  expand section
(b) METHODS OF ALLOCATION
  collapse section
(c) APPORTIONMENT BETWEEN BRANCH AND PARENT ENTERPRISE
   
1. Apportionment of Gross Profit of Local Branch to Real Centre of Management abroad
   
2. Apportionment of Expenses of Real Centre of Management to Branch
   
3. Apportionment of Net Profit of Branch to Deficitary Parent or of Parent to Deficitary Branch
   
(d) APPORTIONMENT BETWEEN PARENT ENTERPRISE AND SUBSIDIARIES
  expand section
II. APPLICATION OF THE METHODS OF ALLOCATION IN SPECIFIC CASES
   
B. NATIONAL ENTERPRISES WITH BRANCHES OR SUBSIDIARIES ABROAD
   
C. HOLDING COMPANIES
  expand section
Annex


collapse section Collapse All | Expand All expand section
previous
next

II. TAX ON INCOME FROM CAPITAL

Tax on income from capital proper : 5 per cent of the income.

Tax on interest debited on current accounts and overdrafts by public bodies and banking institutions : 0.396 per cent of the interest.

previous
next

© 2002-15 The University of Sydney

ABN: 15 211 513 464. CRICOS number: 00026A. Phone: +61 2 9351 2222.

Authorised by:  University of Sydney Librarian.

Contact the University | Disclaimer | Privacy | Accessibility