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Corporate distributions and the 'profits first' rule: is the RBT proposal right for Australia?

Published on 01 Jan 02 by THE TAX INSTITUTE

The taxation of corporations and shareholders requires a set of rules that deal with the 'mechanics' of the system.

Author profile:

Prof Miranda Stewart CTA
Miranda is a leading international expert on tax law and policy, and Director of the Tax and Transfer Policy Institute at Crawford School, Australian National University (ANU) in Canberra. Professor Stewart has more than 20 years experience working at the leading edge of policy research, design and development. She joined ANU from the University of Melbourne, where she was a Director of Tax Studies for many years. She has previously worked at New York University School of Law in the United States, in major Australian law firms advising business on tax law, and at the ATO advising on business tax law and policy, and has consulted for government on various tax and transfer policy issues. Current at 30 June 2015 Click here to expand/collapse more articles by Miranda STEWART.
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