Published on 09 Feb 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- the use of managed investment trusts (‘MITs')
- the interaction of Division 855 and the MIT withholding tax regime
- the particular issues for sovereign wealth funds and foreign pension funds
- withholding taxes, particularly interest withholding tax issues for leveraged structures
- the interaction of the Australian tax regime with investor home tax rules.
Jenny is a Corporate Tax Partner with KPMG and has over 25 years experience advising on corporate taxation issues. Since December 2000 Jenny has specialised in, and been extremely involved with, the development of the tax consolidation legislation, including liaison with the Australian Taxation Office and Treasury.
- Current at
10 February 2014