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Tax deferred distributions paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • another item for legislative change?
  • the issue – ATO ID 2011/58
  • practical application of ATOID revenue treatment views
  • treasury and the Government’s views
  • technical analysis.

Author profiles

Antoinette Elias CTA
Photo of author, Antoinette ELIAS Antoinette is the Financial Services Oceania Tax Market Segment Leader and is a Tax Partner with over 37 years’ experience as a tax adviser. Antoinette has extensive experience in advising on the tax issues facing the wealth and asset management sector such as custodians, managed investment trusts, fund managers, superannuation funds and hedge funds. In particular, Antoinette has been and continues to be heavily involved in the consultation process regarding the unprecedented level of policy changes and proposed tax rules facing the financial services industry. - Current at 18 November 2021
Brian Lane
Brian is an Associate Director at Ernst & Young. Brian assists the Australian Corporate Tax Consulting Group in respect of a broad range of issues with a focus on new developments for clients. Brian has participated in numerous consultation forums on tax consolidation with Treasury, the Australian Taxation Office and the professional accounting bodies throughout the ongoing development of tax consolidation law. Brian holds a Master of Taxation from the University of Melbourne. - Current at 25 February 2014
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This was presented at 2014 Financial Services Taxation Conference .

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Individual sessions

BEPS: OECD perspective

Author(s):  Richard J VANN

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Policy and tax reform

Author(s):  John Freebairn

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Current issues relating to trusts Division 6C and MITs

Author(s):  Karen PAYNE

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The attribution of profits to permanent establishments

Author(s):  Ian FULLERTON

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Transfer pricing aspects of insurance & reinsurance

Author(s):  Geoffrey GILL,  Cameron Smith

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Tax deferred distributions

Author(s):  Antoinette ELIAS,  Brian Lane

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Tax issues in restructures, acquisitions and dealing with distressed debt

Author(s):  Ian KELLOCK

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Financial transaction taxes - Current state of play and potential impacts

Author(s):  Gavin MARJORAM

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BEPS: Treaty aspects

Author(s):  Claudio Cimetta

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Income tax and The Personal Property Securities Act 2009 (C’wlth)

Author(s):  David WOOD

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Review of the debt/equity tax rules

Author(s):  Teresa DYSON

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FATCA - What is the state of play?

Author(s):  William BROWN

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Liabilities – A changing world post TOFA

Author(s):  Euan CAMPBELL,  Andrew Hirst

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The new transfer pricing rules in the context of financial services

Author(s):  Kristen DEARDS,  Sarah Stevens

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Taxation of life insurance companies – Reflections on the 2000 reforms

Author(s):  Patrick Grob,  Jeremy Hirchhorn

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Recent cases

Author(s):  Joanne DUNNE,  Juliette Mason,  James Patto

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Offshore banking units

Author(s):  Tony FROST,  Ultan MacDonald,  Craig Marston

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