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Property trusts – What’s in store for the future paper


This paper covers a number of topical key taxation issues that have particular relevance for Australian property trusts including:

  • the new final withholding regime for managed investment trusts
  • interim amendments to Div 6C
  • the Board of Taxation’s review of the tax regime for managed investment trusts
  • REIT regimes – the international experience.

Author profile:

Daryl Choo ATI
Daryl is a Partner in the Financial Services Group at Ernst & Young specialising in the taxation of international and domestic funds. Daryl has extensive experience in advising on the structuring of international (inbound and outbound) and domestic funds and advising due diligence committees on transactions including IPOs, acquisitions, restructures and disposals. Current at 13 February 2013 Click here to expand/collapse more articles by Daryl CHOO.

This was presented at 24th National Convention 2009.

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Individual sessions

Justice Hill Memorial Lecture - Statutory interpretation

Author(s):  Murray GLEESON

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The new R&D tax concession

Author(s):  David GELB,  Paul VAN BERGEN

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Transfer Pricing: Applying the arm’s length principle in a world without comparables

Author(s):  Marc SIMPSON

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Long live the goose - Recent cases dealing with tax concession charities

Author(s):  Jennifer BATROUNEY

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