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General trust issues – Implications for the property industry paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 20 Sep 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the new trust streaming rules (Division 6E)
  • were the new streaming rules really necessary? (Greenhatch Case)
  • ATO’s response to the Colonial decision
  • ATO ID 2011/58: Taxation of trust distributions for revenue holders
  • TD 2011/21: The ongoing capital v revenue debate for trusts
  • Clark’s case: Is the trust resettlement question now settled?
  • ongoing tax issues for stapled groups and public unit trusts.

Author profiles

Scott Farrell ATI
Scott is a Tax Partner at KPMG in the Deal Advisory Tax Group. Scott has had in excess of 30 years’ experience in advising both domestic and international clients on investments into Australian real estate assets and developments across various sectors including office and commercial property, residential developments, hotels and social housing. - Current at 16 October 2019
Click here to expand/collapse more articles by Scott FARRELL.
Craig Clucas
Craig is a Senior Manager in KPMG’s RCraig is a Director in KPMG’s Real Estate Tax Group and specialises in the property sector along with M&A work. Craig has had many years of professional experience in the Real Estate, Construction and Retirement Village Industries. He has provided extensive taxation advice about the structuring financing of property projects, establishing property funds, methods of recognising income under long term construction contracts, domestic and cross-border finance products, conducting tax due diligence for clients, as well as issuing taxation reports in prospectuses and offer information memoranda. He is a member of the Regulatory and Liaison Committee of the Asian Public Real Estate Association (APREA). - Current at 25 August 2011
Click here to expand/collapse more articles by Craig CLUCAS.

 

This was presented at 9th Annual Property Intensive .

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

Individual sessions

General trust issues - Implications for the property industry

Author(s):  Scott FARRELL,  Craig CLUCAS

Materials from this session:

New MIT regime

Author(s):  George Stamoulos,  Matt WEERDEN

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Legislative update

Author(s):  Nick GANGEMI

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CFC and FAF changes - A property perspective

Author(s):  Joe GALEA,  Max PERSSON,  Maree YONG

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974-80 and stapled entities

Author(s):  Simon Clark,  Casey Wakely

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Stamp duty changes: Implications for the property industry

Author(s):  Matthew STUTSEL

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ATO risk management framework - Refurbish, renovate or rebuild

Author(s):  Glenn WILLIAMS

Materials from this session:

Further details about this event:

 

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