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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 CTA
Simon has been a barrister at the Victorian Bar since May 2003. Most of Simon’s experience at the Bar pertains to tax matters (state and federal) and matters related to taxation: superannuation, insolvency and bankruptcy and professional indemnity claims (commonly involving tax advice). He also has sound experience in commercial litigation matters in the state courts. Simon was included as a “Leading Tax Barrister” in Doyles Guide in 2017 and 2018. He acts for taxpayers and for the Australian Taxation Office, led and unled, in disputes ranging from small individual matters to large corporate tax disputes. Simon also has a busy advisory practice. He has published several articles in the Law Institute Journal and Taxation in Australia, and is the author of the tax chapter of de Groot’s Wills, Probate and Administration Practice (Victoria) . Simon is heavily involved with the Tax Institute and is chair of its State Taxes Committee. - Current at 07 August 2019
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