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Infrastructure and property investment - taxpayer and ATO perspectives presentation

Published on 15 Feb 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers:

  • Division 6B - dinosaurs still have big teeth
  • Division 6C - the industry has outgrown it, are we at risk of falling behind world’s best practice?
  • stapling - how does it work and why does the ATO have issues with it?
  • distributions of income and capital - yield is king but tax deferred isn’t far behind
  • going offshore - 6C, DTAs and other obstacles to a simple commercial structure
  • trust taxation and the Division 6B and Division 6C alternatives
  • excepted trusts and their exclusively ‘eligible investment business’
  • stapling structures
  • are interests in stapled entities ‘listed’? - Implications for tax treatment of stapling
  • interaction with capital streaming.

Author profiles:

Christopher HOOD
Current at 22 June 2009 Click here to expand/collapse more articles by Christopher HOOD.
 
Simon CLARK
Current at 03 August 2011 Click here to expand/collapse more articles by Simon CLARK.

 

This was presented at 2007 Financial Services Taxation Conference: Financial Services Unleashed .

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Individual sessions



Infrastructure and property investment - taxpayer's and ATO perspectives

Author(s):  Simon CLARK,  Christopher HOOD

Materials from this session:

Revenue losses and capital gains

Author(s):  John W DE WIJN

Materials from this session:

Retail financial products

Author(s):  Kirsten FISH

Materials from this session:


Promoter penalties and financial product providers - a provider's perspective

Author(s):  Glenn HUNTER

Materials from this session:

Innovative capital raisings

Author(s):  Vik KHANNA

Materials from this session:







Developments in cross border financial transactions - advisor responds

Author(s):  Andrew MILLS

Materials from this session:


Further details about this event:

 

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