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?
Simon Tisher FTIA, Victorian Bar.
Current at 29 July 2008 Current at 05 September 2008
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