Australian tax treatment of foreign investments by Australian collective investment vehicles paper

James Tomlinson

James is a Partner in the Financial Services International Tax division and has over 15 years of tax consulting experience with Ernst & Young in the UK, US and Australia. James has expertise in managing complex and demanding projects, across a range of jurisdictions. He has significant experience in the development of cross-border investment and financing structures for financial services clients in the property and funds management industries. James has strong technical competence in Australian and international taxation matters and has advised clients on a wide range of transactions such as structured finance, IPOs, M&A deals and tax due diligence. He also advises a number of clients in respect of their ongoing tax compliance in Australia, including, MIT and AMIT compliance, withholding tax obligations etc. - Current at 07 April 2021

Dr Jessica Hall CTA

Dr Jessica Hall, CTA, Senior Manager, Enterprise Tax at AustralianSuper and leads the Fund's relationship and engagement with the ATO, as a key top 100 Taxpayer and is responsible for the Fund's Tax Risk Governance, Australian tax obligations and fund reporting for the administration of AustralianSuper's members. Jessica's career also includes previously working at KPMG and EY’s as part of the Financial Services superannuation tax practices of these firms, working extensively with clients across the financial services industry in Melbourne, Sydney and globally. Jessica has a specialised focus on taxation in the large superannuation industry, including Australian tax policy, advocacy and regulatory engagement, tax risk governance and a strong interest in the integrity of the administration of the superannuation system, the integrity of Australia's taxation system and the key role large APRA regulated superannuation funds and the ATO play in this. Jessica has over seventeen years of experience working closely with Australia’s large industry and retail superannuation funds, banking and managed investment groups. - Current at 31 July 2023