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Collective investment vehicles: all aboard for flow-through taxation

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Published on 01 Oct 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The following article examines proposed Div 157 of A New Tax System (Income Tax Assessment) Bill 1999 and considers the status of "Collective Investment Vehicles" under the consistent entity regime.

Author profile

Michael Taylor-Sands
Michael advises on property development transactions and joint ventures, structuring of acquisitions, divestments and commercial transactions. He has experience advising residential and commercial property developers in connection with income tax, stamp duty, GST, land tax and GAIC, as they impact land procurement and delivery structures. He is a current committee member of UDIA, PCA and the SRO State Taxes Consultative Committee. He represented the UDIA in consultations with Government on both GAIC (2005) and WGT (2021) and has unique insight into the formulation and implementation of both regimes as a result. - Current at 15 August 2022
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