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Are we making positive progress in the negative control debate? paper


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.

Author profiles

Richard Buchanan CTA
Richard is a partner at EY and specialises in the tax aspects of major transactions, including mergers and acquisitions, infrastructure and property projects. He regularly provides advice through the life cycle of the transaction, including funding, structuring, due diligence, documentation negotiation and post-acquisition integration. Richard’s role in infrastructure transactions can vary from advising bidding consortiums, representing lending syndicates, advising vendors and representing equity in a consortium. - Current at 29 May 2019
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Ryan Kinsella


This was presented at National Infrastructure Conference .

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ATO keynote address – Current issues in the infrastructure sector

Author(s):  James Beeston,  Ryan Kinsella

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Are we making positive progress in the negative control debate?

Author(s):  Richard BUCHANAN,  Ryan Kinsella

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Stapled Structures – Where are we now?

Author(s):  Paul ABBEY,  Kirsten ARBLASTER,  James Beeston

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Keynote address

Author(s):  Jeremy Thorpe

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Approved economic infrastructure facility concession

Author(s):  Igor GOLSHTEIN

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