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Managed investment trust regime paper

Published on 17 Sep 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

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
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Michael Cox
Michael advises clients on designing and operating their tax reporting and compliance processes through a combination of strategy, people, processes and technology. In this role Michael has lead a series of Tax Data Academies designed to equip tax professionals with skills needed to operate in the tax function of the future. He has firsthand, practical experience in building and managing offshore delivery centres, deploying a variety of technology solutions both for both PwC and its clients, as well as over 10 years of experience in providing domestic and international tax advice. - Current at 02 December 2017
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This was presented at 7th Annual Property Intensive .

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Individual sessions



Property market update

Author(s):  Tom HARDWICK

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