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Taxation of closely held entities

Publication date: 01 Aug 00 | Source: INVESTMENT & TAXATION BULLETIN

Issue: Vol 4, No 9

Pages: pp.85-91

Abstract:
The object of this article is to examine the current treatment of private company distributions and contrast this treatment with the taxation of closely held entity distributions under the proposed consistent entity regime.

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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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