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Nothing certain but “turnover” and taxes – tax consolidation for retirement living


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.

Author profile

Max Persson
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 22 May 2015
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