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Implications of Ralph Reforms

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 21 Oct 99 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics cover include: Application of entity taxation; Capital distributions; and new CGT conncessions and structuring issues

Author profile

Raymond Cummings
Ray is an Executive Director in the Taxation Advisory division of Pitcher Partners. He has had over 20 years experience in advising on a broad range of tax issues on both a domestic and international basis with particular expertise in corporate advisory and structuring projects. Ray also has experience in the legal profession as well as industry. - Current at 24 October 2003

 

This was presented at Red Series: Trust Taxation Masterclass .

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Individual sessions

Implications of Ralph Reforms

Author(s):  Ray CUMMINGS

Materials from this session:

Trust Resettlements

Author(s):  Ada MOSHINSKY

Materials from this session:

Ultimate Beneficiary Statements

Author(s):  Graeme HALPERIN

Materials from this session:

Anti-Avoidance Provisions: Loss Recoupment

Author(s):  John W DE WIJN

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