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.
Fab Porcaro, CTA is the founder of Porcaro Lawyers with experience in advising businesses and individuals on the federal and state tax implications of commercial and property transactions, legal structures and restructures, superannuation and estate and succession planning. He also advises on tax disputes with the Commission of Taxation and Revenue SA.
- Current at
22 January 2018