Distributions from private companies: the new rules. Part 1
01 Nov 98 |
INVESTMENT & TAXATION BULLETIN
Issue: Vol 3
Private companies are, along with trusts, the investment vehicle of choice for many retail investors. The author presents his analysis of new rules regulating distributions from private companies in this part of a two part series. This part looks at traditional usage of private companies and begins an examination of distributions under Division 7A of the ITAA 1936.
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Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti
avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning
StrateDistributing to Corporate
- Current at
23 July 2010