Stapled structures – Integrity measures package announced – with a detailed document

On 27 March 2018 the Government announced a package of so called ‘integrity’ measures, for stapled structures, and other associated issues. The Commissioner and the Government like to help justify these measures by saying that they follows consultation, by Treasury over the past year. That doesn’t necessarily mean that the changes are good or even ameliorated.…

‘Stapled’ Company Share and Trust Unit arrangements (that avoid Div 6C corporate rate tax) – Integrity Measures Package – detailed announcement

STAPLED STRUCTURES Details of integrity package March 2018 [Australian Government – Treasury: Measures announced 27 March 2018, Details of Measures; Related TT Tax Month Article] OVERVIEW A stapled structure is an arrangement where two or more entities that are commonly owned (at least one of which is a trust) are bound together, such that they…