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Contributed Capital: The Taxation of Distributions from Non-Fixed Trusts

Published on 08 Dec 00 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper discusses the significance of contributed capital, calculating the opening contributed capital balance, exceptions to the profits first rule, flow through implications, proportionate arrangements.
Seminar paper.

Author profile:

Author Photo - Graeme Cotterill
Graeme Cotterill
Graeme is an Executive Director of Ernst & Young and leads Ernst & Young's Perth stamp duty team. Graeme has worked as a tax lawyer for over 20 years, over 10 of those as Tax Partner of a major national law firm. Graeme has been an active member of The Tax Institute for many decades and is a former WA State Chairman. He has been closely involved with the review and development of stamp duty and other state tax legislation in Western Australia on behalf of the Institute. Current at 01 January 2014 Click here to expand/collapse more articles by Graeme COTTERILL.
 

This was presented at Entity Taxation - Trusts Under Attack.

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