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The IMR investment manager regime paper


This paper covers:

  • IMR background, evolution and current state, including IMR 1, 2 and 3
  • background reviews
  • the IMR concessions – element 3
  • what is an IMR entity?
  • IMR financial arrangement
  • direct investments
  • IMR widely held entities
  • indirect investment through an independent fund manager.

Author profile

Karen Payne CTA
Karen was appointed Inspector-General of Taxation & Taxation Ombudsman commencing on 6 May 2019. She leads the Taxation Ombudsman complaints management service for taxpayers and advisers and the Inspector-General of Taxation’s review and public reporting function, both of which are directed at improving the tax administration system for all taxpayers. Karen was previously a Member of the Board of Taxation as well as the inaugural Chief Executive Officer of the Board of Taxation. She was formerly a partner with MinterEllison, specialising in corporate and international tax for mergers and acquisitions, and capital raising for the financial services, mining, energy, and utilities sectors. She brings a wealth of experience and extensive networks to the role of Inspector-General having worked with a range of government and private stakeholders as well as the legal and tax profession, and many industry bodies. - Current at 23 February 2020
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This was presented at 2016 Financial Services Taxation Conference .

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