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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, CTA, was appointed as the inaugural Chief Executive Officer of the Board of Taxation, effective 31 March 2016. She is also a Member of the Board of Taxation, appointed in May 2015. She chaired the Board’s working group that advised on the implementation of the OECD hybrid mismatch rules – both generally and specifically in relation to regulatory capital. Karen was a member of the Board of Taxation advisory panel and assisted with the reviews of tax arrangements for managed investment trusts, venture capital limited partnerships, collective investment vehicles , the investment manager regime and the arm’s-length debt test. Karen was previously a Partner at Minter Ellison focusing on international and corporate taxes for the financial services industry, and mining, energy and utilities sectors. Karen has assisted domestic and international corporates and funds (equity, infrastructure, property, private equity and venture capital) with advice on structure, M&A and taxation due diligence. - Current at 09 December 2017
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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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Further details about this event:

 

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