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

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:

Simon CLARK
Current at 03 August 2011 Click here to expand/collapse more articles by Simon CLARK.
 
John AVERY
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 Current at 11 March 2009

 

This was presented at 6th Annual Property Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Division 250

Author(s):  Brian LAWRENCE,  Michael COX

Materials from this session:


Further details about this event:

 

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