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Are we making positive progress in the negative control debate? video
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Publication date: 28 Apr 22 | Source: NATIONAL DIVISION, THE TAX INSTITUTE
Abstract:
This video covers the varying technical arguments surrounding the vexed question of negative control as it relates to Division 6C of the Income Tax Assessment Act 1936 and its bearing on managed investment trusts, discuss the ATO’s guidance and compliance approach and debate practical issues for taxpayers in navigating the issue in complex transactions.
Author profiles
Richard Buchanan CTA
Richard is a partner at EY and specialises in the tax aspects of major transactions, including mergers and acquisitions, infrastructure and property projects. He regularly provides advice through the life cycle of the transaction, including funding, structuring, due diligence, documentation negotiation and post-acquisition integration. Richard’s role in infrastructure transactions can vary from advising bidding consortiums, representing lending syndicates, advising vendors and representing equity in a consortium. - Current at 29 May 2019
Ryan Kinsella
This was presented at National Infrastructure Conference .
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Are we making positive progress in the negative control debate?
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