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  Anti-avoidance Superannuation Trusts

Non-arm's length income - How does it apply and where is it at?

Source: National

Published Date: 14 Aug 2014

 

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This paper covers:

  • how the non-arm’s length income rules apply (and don’t apply) to related party dealings, dividends from private companies and distributions from trusts?
  • what is a fixed entitlement in a trust for the non-arm’s length income rules?
  • whether a nil interest loan under a limited recourse borrowing arrangement will trigger the non-arm’s length income rules?
  • whether the non-arm’s length income rules apply to capital gains and distributions?
  • what principles come out of the recent cases on special/non-arm’s length income?
Author(s)

Individual Session

Non-arm's length income - How does it apply and where is it at?

Author(s): Simon Tisher CTA
Materials from this session:

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Details

  • Published By: Simon Tisher CTA
  • Published On:14 Aug 2014
  • Took place at:Park Hyatt, Melbourne

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Anti-avoidance Superannuation Trusts Income tax 2014

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