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Published on 27 Aug 2008
| Took place at Swissotel Sydney
Aimed at practitioners experienced in the property industry who have a fundamental understanding of the tax, legal and accounting issues affecting the industry, this event provided the opportunity to focus on some of the teething problems associated with recent developments in local and global tax laws, as well as the proposals for reform still in the pipeline. Topics covered included:
Division 6C – proposal for change
Property Linked Notes – what are they?
Division 250 – how is it working in practice?
International REIT Regimes – what can we learn from them?
Board of Taxation Review – where could we be heading on a model for taxation of managed investment trusts?
international tax developments
Get a 20% discount when you buy all the items from this event.
Division 250 had a difficult birth and is proving to be a troublesome infant. The law is derived from anti-avoidance issues connected with dealing with tax exempt state government entities but it now has an impact on ordinary, commercial real estate transactions. This presentation considers some of the practical difficulties and unresolved issues arising from the application of Division 250, including:
the impact of financing multiple properties with single debt facility
what is the most appropriate measure of expected financial benefits?
how to calculate the value of a building at the end of an arrangement
whether it is appropriate to apply Division 250 to foreign property held through a foreign entity
the impact of borrowing from an offshore financial institution on the limited recourse debt test.
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