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The Capital Revenue Debate and the Managed Funds Review

Published on 01 Apr 09 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article is a reproduction of a paper delivered at the Taxation Institute 2009 Financial Services Conference. The paper has a particular focus on the capital-income debate surrounding Managed Investment Trusts. It concludes that trusts should be considered differently to investment companies. The paper also summarises some of the submissions to the Board of Taxation’s Managed Investment Trust Review. Finally, the paper looks at some aspects of the interplay between that Review and the new TOFA regime.

Author profile:

Andrew MILLS
Andrew Mills FTIA (Life) is Managing Director of tax specialist firm Greenwoods & Freehills Pty Limited where he advises clients on a range of domestic and international tax issues, primarily in the financial services sector. His career spans over 25 years and includes periods in the Australian Taxation Office, as well as corporate and professional services organisations. Andrew was President of the Taxation Institute of Australia for 2006/2007 and is also a part time lecturer in the Masters of Law course at the University of Sydney in taxation. He is the Taxation Institute’s representative on Treasury’s Tax Treaties Advisory Panel and has spoken and written on international tax issues in a number of forums.
Current at April 2009
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