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Author Archive | William Fettes

About William Fettes

Here are my most recent posts

LRBA holding trusts receive the ‘look through’ treatment

LRBA holding trusts receive the ‘look through’ treatment

The Federal Parliament recently passed legislation which affects the tax treatment of limited recourse borrowing arrangements. The Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (Cth) (‘Act’) received Royal Asset on 16 September 2015. We consider relevant aspects of the amendments made to the Income Tax Assessment Act 1997 (Cth) (‘ITAA 1997’) [read more]