Miscellaneous 2000

Entity taxation - membership interests, distribution from entities and the contributed capital account

Source: South Australia

Published Date: 1 Aug 2000

 

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This paper provides a guide is prepared to assist users in understanding and applying the proposed new rules applicable to entities under The New Business Tax System to the extent that the proposed new rules relate to entity taxation, distributions from entities (including capital distributions from testamentary trusts), membership interest in entities, re-arrangements of membership interests, unpaid trust entitlements, special rules for testamentary trusts, and the contributed capital account of entities.

Individual Session


Details

  • Published By: Rob Jeremiah
  • Published On:1 Aug 2000
  • Took place at:Adelaide Festival Centre Banquet Room, Adelaide

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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