The last 12 months have been a period for debating the future of taxation of real estate investment vehicles in Australia, as well as bedding down some recent changes. This paper discusses:
- potential changes to Division 6C
- the experience to date in relation to the "top-hatting" mechanism in sub-division 124-Q
- the recent phenomenon of property linked notes and hybrid finance techniques
- the new final withholding regime for managed investment trust distributions.