This paper covers the varying technical arguments surrounding the vexed question of negative control as it relates to Division 6C of the Income Tax Assessment Act 1936 and its bearing on managed investment trusts, discuss the ATO's guidance and compliance approach and debate practical issues for taxpayers in navigating the issue in complex transactions.
Miscellaneous
2022
Are we making positive progress in the negative control debate?
Source: National
Published Date: 28 Apr 2022
Individual Session
Are we making positive progress in the negative control debate?
Author(s):
Richard Buchanan FTI-Life
,
Ryan Kinsella
Details
- Published By: Ryan Kinsella, Richard Buchanan FTI-Life
- Published On:28 Apr 2022
- Took place at:Crown Sydney & Online
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Tags
Miscellaneous
2022
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