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Distributions from private companies: the new rules. Part 1

Publication date: 01 Nov 98 | Source: INVESTMENT & TAXATION BULLETIN

Issue: Vol 3

Pages: pp.14-18

Abstract:
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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Author profile

Dr Nabil Orow CTA
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
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