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Thin capitalisation a focus on trusts presentation

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Non Member Price: $15.00

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

This presentation covers:

  • setting the scene (gearing and transparency landscape)
  • domestic unit trusts – inward and outward investor regimes
  • associate entities of outward investors
  • public unit trusts and tracing
  • when is a unit trust an FCAT?
  • when is the worldwide gearing test available?
  • s.820-37 90% assets test exemption
  • s.820-39 exemption and securitisation vehicles.

Author profiles

Stephen Ford CTA
Steve Ford, CTA, is a Tax Partner at PwC, specialising in M&A in the infrastructure, PPP and energy sectors. Steve is a member of the IPA Tax Committee. Steve was previously an Executive Director with Macquarie Capital, specialising in project finance and infrastructure. - Current at 26 June 2019
Click here to expand/collapse more articles by Steve FORD.
Angela Van
Angela is a Manager with PricewaterhouseCoopers.
Current at 1 May 2016
Click here to expand/collapse more articles by Angela Van.

 

This was presented at National Infrastructure Conference .

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