Stapled Structures – Toughening up the Rules

Type

Journal

Author

Joseph, A.

Country

Australia

Published Date

December 17, 2019

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 6

DOI

https://doi.org/10.59403/1a9hg1f

Document

Go to Tax Research Platform

The enactment of the Stapled Structures Act in 2019 has added another layer of complex rules to the already existing restrictions on stapled structures in Australia. The increase of withholding tax on payments to non-resident investors may significantly discourage foreign investment in managed investment trusts in Australia.

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Stapled Structures – Toughening up the Rules