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Collective investment vehicles: all aboard for flow-through taxation

Published on 01 Oct 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The following article examines proposed Div 157 of A New Tax System (Income Tax Assessment) Bill 1999 and considers the status of "Collective Investment Vehicles" under the consistent entity regime.

Author profile:

Michael Taylor-Sands FTI
Michael is a Partner with Maddocks. He joined the Revenue Group of Maddocks in 2005 having previously been a Senior Associate at Baker & McKenzie. Michael has considerable experience in consulting on income tax and state tax issues to a wide range of corporate and non-corporate clients. He has advised large multi-national and Australian corporate groups in the manufacturing, property development/investment and gaming/casino industries. Current at 15 April 2011 Click here to expand/collapse more articles by Michael TAYLOR-SANDS.
 
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