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General trust issues – Implications for the property industry paper

Published on 20 Sep 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the new trust streaming rules (Division 6E)
  • were the new streaming rules really necessary? (Greenhatch Case)
  • ATO’s response to the Colonial decision
  • ATO ID 2011/58: Taxation of trust distributions for revenue holders
  • TD 2011/21: The ongoing capital v revenue debate for trusts
  • Clark’s case: Is the trust resettlement question now settled?
  • ongoing tax issues for stapled groups and public unit trusts.

Author profiles:

Craig Clucas
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 Click here to expand/collapse more articles by Craig CLUCAS.
 
Scott Farrell ATI
Scott Farrell, ATI, is a Tax Partner at KPMG in the Deal Advisory Tax Group. He has advised clients on investing into infrastructure projects across various sectors as part of government privatisations and as part of secondary market transactions (including public market takeovers). Scott has had in excess of 27 years experience in advising both local and international fund investors on structuring for listed and unlisted infrastructure and property investments. Current at 07 March 2016

This was presented at 9th Annual Property Intensive.

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