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Managed investment trust regime paper


Australia's MIT industry is crucial to the Australian economy and is one of the largest and developed in the world. For the industry to grow and compete on the global stage, it is important that Australia's tax laws do not create barriers to investment in MITs. To this end, the Board of Taxation has been requested to review the tax arrangements that apply to MITs. This paper considers:

  • the key issues being considered by the Board
  • the Board's interim advice regarding elective CGT Treatment for MITs
  • interaction between an MIT regime and the MIT withholding tax rules
  • where to from here?

Author profiles:

Emmanuel Makas CTA
Manuel (Emmanuel) is a Partner at PricewaterhouseCoopers with extensive experience advising on real estate tax matters including IPO’s for a significant number of listed property trusts, sale and leasebacks and the establishment of numerous funds and stapled structures. He also has extensive experience in performing tax due diligence work on acquisitions. Assignments include advising on acquisitions in various overseas jurisdictions across Europe, Asia and North America. Current at 04 August 2009 Click here to expand/collapse more articles by Manuel MAKAS.
Michael Cox
Michael is a Director specialising in the taxation of real estate at PricewaterhouseCoopers, with a particular focus on cross-border real estate transactions. Michael has advised on a number of IPO’s for Australian listed property trusts and the acquisition of assets in various jurisdictions including the USA, Japan, Singapore and Germany. Current at 04 August 2008 Click here to expand/collapse more articles by Michael COX.

This was presented at 7th Annual Property Intensive.

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Property market update

Author(s):  Tom HARDWICK

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