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Selected Aspects of the Proposed Entity Tax

Published on 17 Feb 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include:
- Entity Taxation - structure of the new provisions
- Scope of the measures
- Definitions of Fixed and Excluded Trusts
- Distributions
- Contributed Capital
- The Slice Rule

Author profile:

Author Photo - Michael Dirkis CTA
Prof Michael Dirkis CTA
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010. Current at 29 October 2012 Click here to expand/collapse more articles by Dr Michael DIRKIS.
 

This was presented at REBUILDING THE STRUCTURE - NORTH QUEENSLAND CONVENTION 2001.

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Author(s):  Bruce HAMILTON

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