The recent Treasury review of stapled entities culminated in the Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019. The new measures resolved some of the uncertainty created by TA 2017/1 by establishing a transitional framework for existing staples, introducing additional integrity measures and creating a pathway for new economic infrastructure assets to access the managed investment trust (MIT) regime. This session discussed the practical implications of the Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 and other issues in a post-staple reform world.
Issues in a post-staple reform world
Author(s):
Shirely Lam
,
Jason Heng
,
Matt Ervin
Materials from this
session:
Details
- Published On:20 Oct 2020
- Took place at:Online
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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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2020
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