000			02057nab a2200265 c 4500
999			_c143845 _d143845
003			ES-MaIEF
005			20210323132240.0
007			ta
008			210323t2020 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_937620 _aJoseph, Anton
245		0	_aCapital gains tax and tax avoidance _helectrónico _brecent developments _c Anton Joseph
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aContinual attempts to avoid capital gains tax came again under scrutiny by the courts and the tax office in 2020. Coming on the heels of the decision by the Federal Court in April 2020 in Peter Greensill Family Company Pty Ltd (trustee) v. Commissioner of Taxation [2020] FCA 559, the recent decision in the case of N&M Martin Holdings Pty Ltd v. Commissioner of Taxation [2020] FCA 1186 (18 August 2020) is a further note of caution for trustees distributing capital gains to non-resident beneficiaries. The Australian Taxation Office also issued a tax alert, TA 2020/4, in August 2020 concerning multiple entry consolidated groups that attempt to avoid capital gains tax using a transfer of assets to an eligible Tier 1 company prior to divestment of the relevant asset. This article will discuss the implications arising from the decision in the Martin Holdings case, and will consider whether the outcome would be different if the trust took a different form, specifically a fixed trust (the trust in the case being a discretionary trust). It will also look at the effect of amendments that were made in 2011 in respect of streaming of capital gains and franking distributions from discretionary trusts.
650		4	_943197 _aPLUSVALIAS
650		4	_948597 _aIMPUESTO SOBRE LAS RENTAS DEL CAPITAL
650		4	_943410 _aELUSION FISCAL
650		4	_944255 _aFIDEICOMISO
650		4	_932206 _aAUSTRALIA
650		4	_947570 _aJURISPRUDENCIA
773	0		_9164634 _oAPTB/2020/4 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 26, n. 4, 2020
942			_cRE