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Emerging developments – Large funds paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 10 Sep 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • implications from Burton’s Case and other issues affecting foreign income tax offset claims
  • the Board of Tax Review of capital gains tax rollovers
  • non-arm’s length expenditure
  • amendments to the hybrid mismatch rules
  • capitalisation of labour expenses.

Author profiles

Kimberley Christy CTA
Kimberley Christy, CTA, is a Tax Director with EY in Brisbane and specialises in assisting clients in the financial services industry. She works with superannuation funds, fund managers, banks and insurers as well as private equity clients. Kimberley has experience in the taxation of superannuation funds and trusts including public trading trusts, managed investment trusts and attribution managed investment trusts. Kimberley also has broad experience advising clients in their interactions with the Australian Taxation Office and has assisted clients with both standard ATO programs such as top 1000 reviews and continuous engagement processes, as well as the strategic aspects of managing disputes. - Current at 29 July 2020
Prashanthen Ranjit Kumar
Prashanthen Ranjit Kumar is the Acting Head of Tax at QSuper. Prior to this appointment Prashanthen provided specialist tax support to the Investments team at QSuper on new and existing investments both domestically and offshore. Prashanthen has extensive experience on superannuation taxation, trust taxation and tax structuring. Prashanthen has over 10 years tax experience working in superannuation and professional services. - Current at 29 July 2020
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This was presented at 2020 National Superannuation Online Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

ATO presentation – Issues for large funds

Author(s):  Nadia Alfonsi

Materials from this session:

Legislative and regulatory update

Author(s):  Peter BURGESS

Materials from this session:

Emerging developments – Large funds

Author(s):  Kimberley Christy,  Prashanthen Ranjit KUMAR

Materials from this session:

Current US tax issues for large Australian superannuation funds

Author(s):  Landon McGrew,  Angela Norton,  Peter Oliver,  Michael Plowgian

Materials from this session:

Dealing with lumpy assets in SMSFs

Author(s):  Craig DAY

Materials from this session:

Contributions

Author(s):  Jemma SANDERSON

Materials from this session:

Pensions & SMSFs

Author(s):  Meg HEFFRON

Materials from this session:

SMSFRB 2020/1– Where are we now with SMSFs and property development?

Author(s):  Philip BRODERICK

Materials from this session:

Unit pricing – An institutional investor perspective

Author(s):  Raewyn Williams

Materials from this session:

Live Q&A

Author(s):  Senator the Hon Jane Hume

Materials from this session:

Australian equity holdings and use of derivatives – A commercial reality

Author(s):  Steven Carew,  Jonathan Woodger

Materials from this session:

Economic outlook – Implications for the superannuation industry

Author(s):  Craig James

Materials from this session:

Further details about this event:

 

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