This presentation 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
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Miscellaneous
2022
Share this page