Miscellaneous 2009

Recent changes to the taxation of real estate investment vehicles in Australia

Source: New South Wales

Published Date: 27 Feb 2009

 

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The last 12 months have been a period for debating the future of taxation of real estate investment vehicles in Australia, as well as bedding down some recent changes. This paper discusses:

  • potential changes to Division 6C
  • the experience to date in relation to the "top-hatting" mechanism in sub-division 124-Q
  • the recent phenomenon of property linked notes and hybrid finance techniques
  • the new final withholding regime for managed investment trust distributions.

Individual Session

Recent changes to the taxation of real estate investment vehicles in Australia

Author(s): Simon Clark , John Avery

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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