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Tax deferred distributions presentation

Member Price: Free
Non Member Price: $15.00

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

This presentation covers:

  • overview of the issue and impacts
  • next steps to resolve?
  • summary of ATOID 2011/58
  • practical application with examples
  • Treasury and governments views
  • case law analysis of conduit theory of trusts and
  • Division 6 as an exclusive code
  • other policy interaction.

Author profile

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

 

This was presented at 2014 Financial Services Taxation Conference .

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The attribution of profits to permanent establishments

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Transfer pricing aspects of insurance & reinsurance

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Tax deferred distributions

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