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Alternative assets insights: When is a trust a unit trust?


This article considers ElecNet (Aust) Pty Ltd v FCT and the definition of a “unit trust” for the purposes of Div 6C.

Author profiles

Christopher McLean
Chris is a corporate tax and stamp duty Partner at PwC with 15 years experience in the taxation of infrastructure investments. He has experience with privatised rail, road, port and electricity generation, transmission and distribution assets. He has in-depth practical experience having established and managed an in-house tax function for an ASX-100 listed infrastructure fund with major investments in over 15 countries across Australia, Europe, United States and Asia. Chris has significant experience in simplifying communication of tax issues to board members and within businesses to promote tax risk management and awareness. - Current at 01 December 2015
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Chris Paull
Chris Paull is an experienced tax director with a focus on advising large and multinational organisations in respect of Australian income tax issues, including acquisition structuring and due diligence. Chris has been practicing with PwC for over 14 years, and currently leads the property focus team in Perth, after having spent three years working in Sydney. Over this time, Chris has advised private and public groups on significant property, infrastructure and resources projects. - Current at 09 June 2021
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