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

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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 CTA
Simon was admitted to practice in April 1998 and signed the Bar Roll in May 2003. His main areas of practice are taxation and commercial litigation. Simon has over 10 years experience providing taxation advice to small and mid-tier businesses and individuals. Particular areas of expertise include capital gains tax, sales of business, trusts, asset protection, director penalty notices, deceased estates, superannuation, stamp duty and land tax. He also has experience with taxation audits and taxation litigation. Since coming to the Bar, Simon has acted for both the ATO and private taxpayers. He has been briefed to appear or advise with Senior Counsel on numerous occasions. - Current at 30 August 2017
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This was presented at National Superannuation Conference 2014 .

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