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"Securitisation": behind the buzz-word

Published on 01 Feb 98 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article discusses the mechanics of securitisaton, and shows that some of the tax issues created by financial engineers are not easily resolved. Issues include: are SPVs financial institutions; interest offset accounts; transfer pricing; withholding tax; deductibility of establishment costs; management fees; and accruals code.

Author profiles

Russell GARVEY
Russell is Director of Tax Consulting with Horwath (WA). He has 25 years experience in commerce and the public and private sectors including 22 years in the taxation field, advising a wide range of clients on State, Federal and International revenue law. Russell has a unique public and private sector experience. As a former Tax Counsel with the ATO, Russell was deeply involved with the development and application of taxation policy and legislation in both Perth and Canberra and penned several public rulings during that time. He provides specialist advice to a wide range of clients in the not for profit sector, including sporting bodies, not for profit hospitals, some of the country's most prominent charities and public benevolent institutions. Russell has also consulted to our public and private universities on all areas of taxation compliance and planning.
Current at 8 July 2004 - Current at 19 November 2004
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Anthony Long CTA
Tony Long was employed by the ATO from 1980 to 2014. For the last 13 years of his career, he was an Assistant Commissioner working on GST issues, and had responsibility at various times for Financial Supplies, Property and Technical Leadership. - Current at 16 June 2017

 

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