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Recent changes to the taxation of real estate investment vehicles in Australia paper

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Published on 27 Feb 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The last 12 months have been a period for debating the future of taxation of real estate investment vehicles in Australia, as well as bedding down some recent changes. This paper discusses:

  • potential changes to Division 6C
  • the experience to date in relation to the "top-hatting" mechanism in sub-division 124-Q
  • the recent phenomenon of property linked notes and hybrid finance techniques
  • the new final withholding regime for managed investment trust distributions.

Author profiles

John Avery CTA
John Avery FTIA has over 25 years taxation experience. John is actively involved in tax reform issues including income tax, GST and state taxes. He is chair of the Property Council’s National Taxation Roundtable and a member of various tax working groups. - Current at 27 August 2008
Simon Clark CTA
Simon is a Director of Greenwoods & Freehills Pty Limited. Simon is involved in providing day to day and transactional, income tax and GST advice mainly in the funds management sector. He has also been extensively involved in assessing the implications of tax reform on clients including involvement in lobbying on the Australian REIT rules, the MIT provisions and various current Board of Tax reviews. Simon is a member of the Property Council’s National Tax Group and the ICAA Tax Technical Committee. He sits on a number of consultative committees including those dealing with Tax Treaties and Finance and Investments - Current at 08 July 2011
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This was presented at 6th Annual Property Intensive .

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Individual sessions

Recent changes to the taxation of real estate investment vehicles in Australia

Author(s):  John AVERY,  Simon Clark

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Division 250

Author(s):  Brian LAWRENCE,  Michael COX

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International tax developments

Author(s):  Peter B STINSON

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