Topics covered in this paper include:
- overview of the new rules
- distributions
- available profits
- contributed capital
- the Profits First Rule - the Slice Rule
Source: QLD
Published Date: 17 Feb 2001
More by Robert Allerdice
Dividend access shares and s 177E of Pt IVA: What does TD 2013/D5 say? - Journal 01 Sep 2013
A frank assessment - TR 2012/5 and s 254T of the Corporations Act 2001 - Journal 01 Sep 2012
The curious case of the consolidation counterfactual - Macquarie - Journal 01 Mar 2012
Trust streaming post-Bamford - Journal 01 Feb 2012
Upping the ante on the anti-avoidance provisions? - Journal 01 Apr 2011
The latest changes to the small business CGT concessions - Journal 01 May 2009
Interest Deductibility Recent Tax Cases & Rulings - Presentation 21 Feb 2003
Interest Deductibility Recent Tax Cases & Rulings seminar - Paper 21 Feb 2003
Recent important developments - Paper 17 May 2002
Consolidations - Losses - Paper 03 Apr 2001
Individual Session
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags