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“Getting carried away” – income tax treatment of carried interests in private equity funds

Published on 01 Oct 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article discusses the income tax treatment of the preferred returns derived by fund managers in private equity funds.

Author profile:

Tasha Chua
Tasha is an Executive Director in the Transaction Tax Group of Ernst & Young’s taxation practice. Prior to re-joining Ernst & Young in 2006, Tasha was a Senior Associate in the Taxation Group of a large Sydney law firm. Tasha has over 8 years of experience in providing income tax, capital gains tax, and international taxation advice and tax compliance services to a variety of large domestic and multinational corporations with particular expertise in relation to private equity, funds management and the international tax aspects of cross border transactions. Current at 18 July 2011 Click here to expand/collapse more articles by Tasha CHUA.
 
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