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The IMR - Investment manager regime presentation

Member Price: Free
Non Member Price: $15.00

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 18 Feb 16 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • IMR background, evolution and current state, including
  • IMR 1, 2 and 3
  • IMR 3 concessions
  • IMR widely held entities (including the 20% test)
  • independent Australian fund managers
  • IMR 3 versus managed investment trust - what tax concessions are right for different foreign investors and investments in Australia?

Author profile

Karen Payne
Karen Payne, CTA, was appointed Inspector-General of Taxation & Taxation Ombudsman commencing on 6 May 2019. She leads the Taxation Ombudsman complaints management service for taxpayers and advisers and the Inspector-General of Taxation’s review and public reporting function, both of which are directed at improving the tax administration system for all taxpayers. Karen was previously a Member of the Board of Taxation as well as the inaugural Chief Executive Officer of the Board of Taxation. She was formerly a partner with MinterEllison, specialising in corporate and international tax for mergers and acquisitions, and capital raising for the financial services, mining, energy, and utilities sectors. She brings a wealth of experience and extensive networks to the role of Inspector-General having worked with a range of government and private stakeholders as well as the legal and tax profession, and many industry bodies. - Current at 26 July 2023
Click here to expand/collapse more articles by Karen PAYNE.

 

This was presented at 2016 Financial Services Taxation Conference .

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The IMR investment manager regime

Author(s):  Karen PAYNE

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