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6th Annual Property Intensive

Published on 27 Aug 2008 | Took place at Swissotel Sydney, NSW

Aimed at practitioners experienced in the property industry who have a fundamental understanding of the tax, legal and accounting issues affecting the industry, this event provided the opportunity to focus on some of the teething problems associated with recent developments in local and global tax laws, as well as the proposals for reform still in the pipeline. Topics covered included:

  • Division 6C – proposal for change
  • Property Linked Notes – what are they?
  • Division 250 – how is it working in practice?
  • International REIT Regimes – what can we learn from them?
  • Board of Taxation Review – where could we be heading on a model for taxation of managed investment trusts?
  • international tax developments
  • GST Developments.

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Individual sessions

Recent changes to the taxation of real estate investment vehicles in Australia

Author(s):  John AVERY,  Simon Clark

The last 12 months have been a period for debating the future of taxation of real estate investment vehicles in Australia, as well as bedding down some recent changes. This paper discusses:

  • potential changes to Division 6C
  • the experience to date in relation to the "top-hatting" mechanism in sub-division 124-Q
  • the recent phenomenon of property linked notes and hybrid finance techniques
  • the new final withholding regime for managed investment trust distributions.
Materials from this session:

Division 250

Author(s):  Brian LAWRENCE,  Michael COX

Division 250 had a difficult birth and is proving to be a troublesome infant. The law is derived from anti-avoidance issues connected with dealing with tax exempt state government entities but it now has an impact on ordinary, commercial real estate transactions. This presentation considers some of the practical difficulties and unresolved issues arising from the application of Division 250, including:

  • the impact of financing multiple properties with single debt facility
  • what is the most appropriate measure of expected financial benefits?
  • how to calculate the value of a building at the end of an arrangement
  • whether it is appropriate to apply Division 250 to foreign property held through a foreign entity
  • the impact of borrowing from an offshore financial institution on the limited recourse debt test.
Materials from this session:

International tax developments

Author(s):  Peter B STINSON

This paper covers the status of the Board of Taxation paper and other developments relating to international taxation matters, including:

  • Board of Taxation Review of anti-deferral regimes - where are we at?
  • treaty developments.
Materials from this session: