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.
Fabrizio Porcaro is the founder of Porcaro Lawyers.
He specialises in taxation, superannuation and commercial law.
He has experience in advising businesses and individuals on the federal and state tax implications of commercial and property transactions, legal structures, superannuation and estate and succession planning and dealing with tax disputes with the Commission of Taxation and Revenue SA.
- Current at
14 March 2018