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The MIT review - What's in it for you paper?

Published on 11 Feb 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the Government's response to the Board Of Taxation's interim recommendations
  • why is a specific tax regime and a deemed capital account election necessary?
  • defining the scope of a managed investment trust - What vehicles should be covered by a specific tax regime for collective investment vehicles?
  • trust as flow through vehicles
  • whether the allocation of gains and deductions in accordance with the trust deed may be relied upon for the purposes of allocating taxable income to investors?
  • tax treatment of fund expenditure
  • how unders and overs should be allocated and taxed
  • international issues.

Author profile

Karen Payne CTA
Karen Payne, CTA, was appointed as the inaugural Chief Executive Officer of the Board of Taxation, effective 31 March 2016. She is also a Member of the Board of Taxation, appointed in May 2015. She chaired the Board’s working group that advised on the implementation of the OECD hybrid mismatch rules – both generally and specifically in relation to regulatory capital. Karen was a member of the Board of Taxation advisory panel and assisted with the reviews of tax arrangements for managed investment trusts, venture capital limited partnerships, collective investment vehicles , the investment manager regime and the arm’s-length debt test. Karen was previously a Partner at Minter Ellison focusing on international and corporate taxes for the financial services industry, and mining, energy and utilities sectors. Karen has assisted domestic and international corporates and funds (equity, infrastructure, property, private equity and venture capital) with advice on structure, M&A and taxation due diligence. - Current at 27 September 2017
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This was presented at 2010 Financial Services Taxation Conference .

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Individual sessions

Preference shares and nonshare equity

Author(s):  Monica JORDAN

Materials from this session:


St George Bank case update

Author(s):  Deborah HASTINGS

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Tax accounting issues affecting the financial services industry

Author(s):  David L WILLIAMS,  Stef MASON

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Division 230 and equity interests

Author(s):  Euan CAMPBELL

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Division 974 and limited recourse debt

Author(s):  Euan CAMPBELL

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Paragraph 177EA(17)(ga)

Author(s):  Peter WALMSLEY

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