Infrastructure and property investment - taxpayer and ATO perspectives presentation

Published on 15 Feb 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers:

• Division 6B - dinosaurs still have big teeth
• Division 6C - the industry has outgrown it, are we at risk of falling behind world’s best practice?
• stapling - how does it work and why does the ATO have issues with it?
• distributions of income and capital - yield is king but tax deferred isn’t far behind
• going offshore - 6C, DTAs and other obstacles to a simple commercial structure
• trust taxation and the Division 6B and Division 6C alternatives
• excepted trusts and their exclusively ‘eligible investment business’
• stapling structures
• are interests in stapled entities ‘listed’? - Implications for tax treatment of stapling
• interaction with capital streaming.

Author profiles

Simon Clark

More by Simon Clark

• 974-80 and stapled entities paper - 20-September-2011
• What’s happening in the MIT world? paper - 22-July-2011
• Recent changes to the taxation of real estate investment vehicles in Australia paper - 27-February-2009
• Tax rules for loss trusts - 06-June-2002
• Dealing with the pre-consolidations period - 07-March-2002
• Case Study: Thin Capitalisation - 23-August-2001
• GST and property - 11-April-2000
• Real estate - part two. Transitional issues. Construction agreements. Commercial leases. Residential leases. - 10-March-2000
• GST and real estate - part two - 15-February-2000
• GST and property - 10-August-1999
• The trust is out there - 07-May-1999
• Case study: Hong Kong 'Flu - 01-June-1997

Click here to expand/collapse more articles by Simon Clark.

Christopher HOOD

More by Christopher HOOD

• Infrastructure and property investment — some tax administration - 01-June-2007
• Stapling too far - issues with stapling paper - 03-May-2006
• Child Maintenance Trusts - The ATO's View - 01-March-2003

Click here to expand/collapse more articles by Christopher HOOD.