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Division 6C and MITs presentation

Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • trust taxation reforms
  • collecting taxes in respect of taxable income of trusts:
    • why tax certainty is important
    • when is a trustee liable to pay taxes?
    • Division 6
    • Division 6C
  • Division 6 issues which undermine collection:
    • who pays - beneficiary or trustee and which trustee?
  • Division 6C issues - collection and administration policy rationale?:
    • eligible investment business definition
    • what is control of a trading business?
    • what are similar financial instruments.

Author profile

Karen Payne CTA
Karen was appointed Inspector-General of Taxation & Taxation Ombudsman commencing on 6 May 2019. She leads the Taxation Ombudsman complaints management service for taxpayers and advisers and the Inspector-General of Taxation’s review and public reporting function, both of which are directed at improving the tax administration system for all taxpayers. Karen was previously a Member of the Board of Taxation as well as the inaugural Chief Executive Officer of the Board of Taxation. She was formerly a partner with MinterEllison, specialising in corporate and international tax for mergers and acquisitions, and capital raising for the financial services, mining, energy, and utilities sectors. She brings a wealth of experience and extensive networks to the role of Inspector-General having worked with a range of government and private stakeholders as well as the legal and tax profession, and many industry bodies. - Current at 23 February 2020
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This was presented at 2014 Financial Services Taxation Conference .

Get a 20% discount when you buy all the items from this event.

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