Published on 01 Jun 07
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This paper deals with some tax issues that are relevant to infrastructure and property investment by Australian listed or widely held structures. In doing this, the paper attempts to identify some practical issues, many of them matters on which there is no well-established law, policy or administrative practice. That is in the nature of practical tax administration, for practitioners and administrators alike. With listed and with widely held trusts, we are all risk averse on tax: we all inclined to avoid arrangements and actions that have significant tax uncertainty and we all prefer arrangements and actions which have more certain tax outcomes.
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