Miscellaneous 2009

Developments in inbound investment structuring

Source: New South Wales

Published Date: 17 Sep 2009

 

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This paper considers income tax developments in respect of inbound property investment structuring, including:

  • the use of managed investment trusts (‘MITs')
  • the interaction of Division 855 and the MIT withholding tax regime
  • the particular issues for sovereign wealth funds and foreign pension funds
  • withholding taxes, particularly interest withholding tax issues for leveraged structures
  • the interaction of the Australian tax regime with investor home tax rules.

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Developments in inbound investment structuring

Author(s): Joe Galea

Details

  • Published By: Joe Galea
  • Published On:17 Sep 2009
  • Took place at:Swissotel, Sydney

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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Miscellaneous 2009

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