Skip to main content
shopping_cart

Your shopping cart is empty

Taxation of managed investment funds – Where to paper?

Published on 09 Oct 08

The recent turbulence in our markets, particularly in the managed funds area, provides a timely reminder to advisors that they need to closely monitor emerging tax developments. This paper provides an analysis of interim changes to Division 6C, and potential changes of broader application as a result of the Board of Taxation's review, including:

  • ways to clarify the scope and meaning of "investment in land" for the purpose of deriving rent
  • a 25% "safe harbour" test for non-rental income from an investment in land
  • an expansion of the range of financial instruments that a trustee can trade or invest in without triggering company taxation
  • insights on the Board of Taxation's review of the taxation of managed funds.

Author profile:

Adrian O'Shannessy FTI
Adrian is a Director of Greenwoods & Freehills Pty Limited and has long been involved with the taxation of managed funds. His practice involves advising multinational groups on domestic and international planning, with a focus on capital raisings, mergers & acquisitions. Current at 09 October 2008 Click here to expand/collapse more articles by Adrian O'SHANNESSY.
 

This was presented at 2008 Victorian State Convention.

Get a 20% discount when you buy all the items from this event.

Individual sessions

The litigation lottery

Author(s):  David BLOOM

Materials from this session:

Mergers, acquisitions and restructures

Author(s):  Toby EGGLESTON

Materials from this session:





Latest tax updates

Author(s):  Michael CLOUGH,  Jerome TSE

Materials from this session:







Stealing the gold – Project Wickenby

Author(s):  Jennifer BATROUNEY

Materials from this session:


Further details about this event:

 

Copyright Statement