Published on 03 Aug 00
by THE TAX INSTITUTE
There are many similarities between finance and investment products and this is especially so in the way the Australian Taxation Office currently views them. Their similarities however promote a taxation product development point of view that is quite different. The essential key to the development and success of financial products is tax benefit transfer whilst the key to investment product from a taxation stance is much broader concentrating on the particular form of the transaction and the taxation benefits that flow from the form of the investment transactions. This is a paper.