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Session 14.4: Practical tax issues for non-resident investors

With Kai-Chen Lamb, King & Wood Mallesons



This session covers topical issues in foreign institutional investment in Australia, including:

  •  Recent trends in relation to ATO involvement in FIRB applications;
  •  Issues associated with using unitholder/ shareholder debt, including the ATO’s flags; and
  •  Structuring impacts of the recent changes in foreign investment, including whether a MIT should be        used.
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