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Division 6C property funds - Land in the context of infrastructure paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 26 May 16 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

overview of Division 6C
what is an “investment in land”?
what is “rent”?
when is an investment in land “for the purpose, or primarily for the purpose” of deriving rent?

Author profile

Christopher Peadon FTI

Chris Peadon, FTI, is a Barrister at New Chambers specialising in tax. - Current at 20 June 2025

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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National Infrastructure Conference

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Division 6C property funds - Land in the context of infrastructure paper

Author profile

Christopher Peadon FTI

More by Chris PEADON

Individual sessions

Thin capitalisation - A focus on trusts paper

Thin capitalisation a focus on trusts presentation

Towards justified trust between the ATO and the infrastructure industry paper

Towards justified trust between the ATO and the infrastructure industry presentation

The imposition of Australian stamp duties on foreign entities paper

The imposition of Australian stamp duties on foreign entities presentation

Division 6C of the ITAA36 negative control paper

Division 6C property funds - Land in the context of infrastructure paper

Tax sharing and tax funding agreements in a project financing context paper

ATO areas of compliance focus presentation

The infrastructure market in Australia current themes and perspectives presentation

Section 974-80: The current state of play paper

Section 974-80 presentation

Further details about this event:

Copyright Statement

Copyright Statement

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