Published on 15 Sep 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- history of MIS
- forestry v non-forestry MIS
- recent cases on non-forestry MIS
- tax implications for investors when an MIS fails
- winding up of an MIS
- financing arrangements and MIS
- ATO ruling on failed MIS arrangements
- non-commercial losses changes - proposed legislation.
Catherine is a consultant with KPMG Tax.
Current at 15 September 2005 Current at 28 September 2005