Published on 01 Mar 08
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The consolidation of the retirement living industry in recent times has uncovered greater uncertainties in tax treatments for arrangements unique to this industry, especially where entities join a tax consolidated group. This paper highlights some of the uncertainties and inconsistencies in income tax treatment that may arise when acquiring a retirement living entity or business.
Max is a Tax Partner with the Deloitte Real Estate Group specialising in corporate
and international tax. He has over 12 years of tax experience and works with a
number of large multinational diversified property groups, including stapled
entities, as well as construction companies, property developers, retirement
village operators and property funds. Max has a deep understanding of the
taxation of direct property investments and the establishment of real estate fund
structures for domestic and offshore investors and maintains strong relationships
with Deloitte global property tax specialists. He is a member of the Property
Council of Australia Income and International Tax Committee, having been
involved in lobbying on a number of key reform areas including tax preferred
entity financing, taxation of financial arrangements, foreign income attribution and
the managed investment trust regime. Current at 25 August 2011
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