Published on 20 Oct 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
an emerging tax issue for stapled groups
tax issues for stapled groups contemplating a top-hat structure
ongoing tax issues associated with the interpretation of Division 6
other proposed reforms to the taxation of trusts.
Craig is a Senior Manager in KPMG’s RCraig is a Director in KPMG’s Real Estate Tax Group and specialises in the
property sector along with M&A work. Craig has had many years of professional
experience in the Real Estate, Construction and Retirement Village Industries. He
has provided extensive taxation advice about the structuring financing of
property projects, establishing property funds, methods of recognising income
under long term construction contracts, domestic and cross-border finance
products, conducting tax due diligence for clients, as well as issuing taxation
reports in prospectuses and offer information memoranda. He is a member of
the Regulatory and Liaison Committee of the Asian Public Real Estate
Association (APREA). Current at 25 August 2011
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.