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Non-arm’s length income – How does it apply and where is it at? paper

Published on 14 Aug 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • how the non-arm’s length income rules apply (and don’t apply) to related party dealings, dividends from private companies and distributions from trusts?
  • what is a fixed entitlement in a trust for the non-arm’s length income rules?
  • whether a nil interest loan under a limited recourse borrowing arrangement will trigger the non-arm’s length income rules?
  • whether the non-arm’s length income rules apply to capital gains and distributions?
  • what principles come out of the recent cases on special/non-arm’s length income?

Author profile:

Simon TISHER
Simon Tisher FTIA, Victorian Bar.
Current at 29 July 2008
Click here to expand/collapse more articles by Simon TISHER.
 

This was presented at National Superannuation Conference 2014 .

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