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.
Scott is a Tax Partner at KPMG in the Deal Advisory Tax Group. Scott has had in excess of 30 years’ experience in advising both domestic and international clients on investments into Australian real estate assets and developments across various sectors including office and commercial property, residential developments, hotels and social housing.
- Current at
16 October 2019
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
- Current at
25 August 2011