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Entity taxation


The proposal that entities which offer their ultimate proprietors some limit on liabilities should be taxed in a manner akin to the taxation of companies and limited partnerships, suggested in the Ralph Review, was endorsed by the Federal Government in both its Stage 1 and Stage 2 responses to the Ralph recommendations. This paper examines the background of the entity taxation system proposals, outlines the key concepts underlying consistent entity taxation - and how they relate to one another - and defines some of the terminology that relates to entity taxation.

Author profile:

Mark is a Barrister at Sir Harry Gibbs Chambers, Ground Floor, Wentworth Chambers. Mark is in his 12th year at the Bar, practising in Brisbane and Sydney. He acts for and against State and Commonwealth revenue authorities, and has been involved in many recent Trust cases. Mark is a regular presenter for the Taxation Institute and is a member of a number of taxation committees including the Taxation Institute’s State Council and Education Committee and has published a number of articles.
Current at 12 March 2008 Current at 03 April 2008 Click here to expand/collapse more articles by Mark L ROBERTSON.


This was presented at The New Business Taxation .

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Entity taxation

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