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  Miscellaneous 2000

Profits first rule

Source: South Australia

Published Date: 1 Aug 2000

 
The primary focus of this powerpoint (to accompany the paper) will be on the taxation of distributions from entities. The specific aspects to be addressed consider some of the practical implications associated with: the proposed introduction of a Profits First Rule to apply to companies and trusts, the proposed Slice Rule and its application, and proposed implications for non-commercial loans involving companies and trusts.

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Author(s)

Individual Session

Profits First Rule

Author(s): Scott Bryant
Materials from this session:

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Details

  • Published By: Scott Bryant
  • 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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Miscellaneous 2000

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