Published on 07 Nov 13
by NATIONAL DIVISION, THE TAX INSTITUTE
The current state of play and a number of current practical problems are discussed in this paper. But what does the future hold?
This paper considers:
- background to the reform of Div 6, the November 2011 Consultation Paper and October 2012 Discussion Paper
- status of draft legislation
- where to from here? How will the proposals apply in practice?
- what can be done and/or needs to be done in preparation for the reform?
- a practitioner’s observations.
Current at 23 June 2009
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