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Entities - rollover relief, profits-first rule and non-commercial loans

Published on 07 Dec 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered include: on-going and transitional roll-over relief; the effect of Profits First rule extension on non-commercial 'loans' to entities; issues on discretionary trusts distributing asset revaluation reserves; and changes to dividend streaming and franking credit trading rules.

Author profile:

Irene Filippone ATI
Irene is a Director of PricewaterhouseCoopers. Current at 01 May 2009 Click here to expand/collapse more articles by Irene FILIPPONE.
 

This was presented at Current & Transitional Measures Affecting Entities, Small Business & Individuals.

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