Two announcements by the Government were made on 10 March 2010, which impact on both the taxation rules, and the regulatory framework surrounding the gearing strategy. Despite the recent announcements, many structuring and interpretive issues will probably remain.
This specialist twilight event is aimed at practitioners and advisers who need to be "up to date' with the latest changes as they occur.
This seminar considered:
- the proposed income tax and capital gains tax changes surrounding gearing arrangements
- the goods and services tax, land tax and duties issues which remain
- general structuring issues and peculiarities which may arise
- the financial products implications of recommending gearing arrangements to trustees of superannuation funds
- the implications of the distinction between "traditional installment warrants" and "limited recourse borrowings of complying superannuation funds".