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The MIT review - What's in it for you paper?

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Published on 11 Feb 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the Government's response to the Board Of Taxation's interim recommendations
  • why is a specific tax regime and a deemed capital account election necessary?
  • defining the scope of a managed investment trust - What vehicles should be covered by a specific tax regime for collective investment vehicles?
  • trust as flow through vehicles
  • whether the allocation of gains and deductions in accordance with the trust deed may be relied upon for the purposes of allocating taxable income to investors?
  • tax treatment of fund expenditure
  • how unders and overs should be allocated and taxed
  • international issues.

Author profile

Karen Payne
Karen Payne, CTA, was appointed Inspector-General of Taxation & Taxation Ombudsman commencing on 6 May 2019. She leads the Taxation Ombudsman complaints management service for taxpayers and advisers and the Inspector-General of Taxation’s review and public reporting function, both of which are directed at improving the tax administration system for all taxpayers. Karen was previously a Member of the Board of Taxation as well as the inaugural Chief Executive Officer of the Board of Taxation. She was formerly a partner with MinterEllison, specialising in corporate and international tax for mergers and acquisitions, and capital raising for the financial services, mining, energy, and utilities sectors. She brings a wealth of experience and extensive networks to the role of Inspector-General having worked with a range of government and private stakeholders as well as the legal and tax profession, and many industry bodies. - Current at 26 July 2023
Click here to expand/collapse more articles by Karen PAYNE.

 

This was presented at 2010 Financial Services Taxation Conference .

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