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Alternative assets insights: Applying the “substance test” for withholding MITs

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Published on 01 Oct 16 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The “substance test” is a key aspect of the MIT regime; have we kept sight of the activities required in Australia and the intended policy outcomes?

Author profiles

Glenn O'Connell
Glenn O'Connell advises on the tax aspects of transactions, including mergers and acquisitions, property and infrastructure. In the property sector, Glenn has advised on a range of transactions and projects including commercial office, industrial, health, hotels, build to rent accommodation, social housing projects, student accommodation, manufactured housing and retirement living. Glenn has acted for investors, developers, fund managers and government agencies on a range of projects. - Current at 06 March 2026
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Andrew Dibden
Andrew is a Senior Consultant with PwC. - Current at 03 November 2016
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