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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.

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Author Photo - Graeme COTTERILL
Graeme COTTERILL
Graeme Cotterill FTIA is a Tax Partner of the Perth office of Mallesons Stephen Jaques, where he has specialised in tax law and state taxes in particular for over 20 years. Graeme is a former Chairman of the WA Division of the Taxation Institute and a previous member of State and National Technical committees. He has presented numerous papers on State tax issues for the Taxation Institute and other organisations. Graeme was part of a specialist committee that provided consultative feedback to WA State Revenue on the drafting of the WA Duties Act.
Current at 11 July 2008
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This was presented at Entity Taxation - Trusts Under Attack .

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