Miscellaneous 2021


Source: The Tax Specialist Journal Article

Published Date: 1 Jun 2021


The securitisation industry is dynamic, ever-changing and an important tool used to finance loan origination in Australia. However, what is often less understood are the mechanics of how securitisation transactions are implemented in practice and their Australian legal and tax consequences. The purpose of this article is to unpack this, to set out what securitisation is and why such transactions are entered into by the relevant parties. It provides a broad overview of a typical residential mortgage-backed securitisation transaction and outlines the key Australian legal and income tax considerations that parties may need to have regard to.

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Miscellaneous 2021

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