Miscellaneous 1999

Entities - rollover relief, profits-first rule and non-commercial loans

Source: Victoria

Published Date: 7 Dec 1999

 

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Topics covered include: on-going and transitional roll-over relief; the effect of Profits First rule extension on non-commercial 'loans' to entities; issues on discretionary trusts distributing asset revaluation reserves; and changes to dividend streaming and franking credit trading rules.

Individual Session

Entities - roll over relief provisions & profits first rule

Author(s): Irene Filippone

Details

  • Published By: Irene Filippone
  • Published On:7 Dec 1999
  • Took place at:Leonda by the Yarra, Hawthorn

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 1999

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