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.
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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
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