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The Rubik's Cube of tax - An update on trusts presentation

Published on 13 Feb 13 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation provides an update on various developments, including:

  • recent rulings and case law
  • the new investment manager regime legislation – opportunities, taken and missed
  • Division 6 and MITs – are we there yet? The discussion papers and what the new law may look like
  • CIVs – a panacea for the future or more of the same?

Author profiles

Andrew Mills CTA-Life
Photo of author, Andrew MILLS Andrew Mills, CTA-Life, is Chair of the Financial Reporting Council Australia, Acting Chair of the Board of Tax, Principal Fellow at Melbourne University Law School and a member of the ANU’s Tax and Transfer Policy Institute Advisory Board and the Executive Committee of IFA Australia Branch among other roles. Previously, Andrew was the Second Commissioner, Law Design & Practice, at the Australian Taxation Office from 2013–2019. Andrew has over 40 years’ experience in taxation, including periods in the ATO, commerce and the tax profession. Andrew was a Director (Partner) at Greenwoods & Freehills for more than 20 years and managing director of the firm from 2006 to 2011. Andrew was President of The Tax Institute in 2006–2007 and is a former Governor of the Taxation Research Foundation. Andrew holds qualifications in Business and Law and is a Chartered Taxation Adviser (Life), a Fellow of CPA Australia, a Graduate member of the Australian Institute of Company Directors and a Fellow of the Governance Institute of Australia. - Current at 06 January 2026
Click here to expand/collapse more articles by Andrew MILLS.
Matthew Hartshorn CTA
Matt is the Head of Tax at Macquarie Investment Management. He has over 15 years experience with a particular focus on international tax and funds management. He has advised extensively on a range of investments and transactions involving listed equities, fixed income securities, hedge funds and private equity in Australia, Asia, the US and Europe. Matt is a member of the Financial Services Council’s Tax Expert Group and frequently participates in the development of Australian tax laws. He is also the chair of the Tax Institute’s Financial Services Conference Organising Committee. Prior to joining Macquarie in 2007, Matt specialised in corporate and international tax at KPMG and Reach. - Current at 12 January 2022

 

This was presented at 2013 Financial Services Tax Conference .

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Individual sessions

Topical tax treaty issues for the financial sector

Author(s):  Richard J VANN

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Emerging regional issues (funds management)

Author(s):  Daryl CHOO,  Brian CHAMBERS

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Australian Taxation Office audits, risk identification, dispute

Author(s):  Ashley KING,  Andrew MCLOUGHLIN

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GST and RITCs on trustee services

Author(s):  Amelia O'Rourke,  Bill PACKWOOD

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New R&D regime in financial services

Author(s):  Jamie MUNDY

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The promoter penalty regime - How the ATO ia applying it in practice

Author(s):  Bruce COLLINS,  Nathan FIRTH

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