Multiple party investment trust structures - Part 1: Federal taxes
Source: National
Published Date: 18 Oct 2021
This podcast covers:
- Unitised trust and revenue losses in light of PCG 2016/16
- Unitised trust and dividend flow-through and former s 160 APHL (14)
- CGT Event E4 on payment of a non-assessable amount
- CGT Event C2 on redemption or unit buy back
- Application of the value shifting rules to non-arms' length transactions
- Consideration of redemptions and new unit issues vs transfers between parties and
- Practicalities of the attribution managed investment trust (AMIT) within the SME market.
Individual Session
Multiple party investment trust structures - Part 1: Federal taxes
Details
- Published By: Daniel Smedley CTA, Laura Spencer
- Published On:18 Oct 2021
- Took place at:MCED, Melbourne & Online
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