shopping_cart

Your shopping cart is empty

Entity taxation

Published on 15 Feb 00 by QUEENSLAND DIVISION, THE TAX INSTITUTE

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 L ROBERTSON
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 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Option 2 - the cashflow/tax value approach

Author(s):  Mark REED

Materials from this session:

The CGT implications of Ralph

Author(s):  Chris EVANS

Materials from this session:

Consolidation of entity groups

Author(s):  Ross DOHERTY

Materials from this session:

Entity taxation

Author(s):  Mark L ROBERTSON

Materials from this session:

Losses and the new business tax system

Author(s):  Murray GRAHAM

Materials from this session:

The profits first rule

Author(s):  David RUSSELL

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse