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Profits first rule

Published on 01 Aug 00 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The primary focus of this paper will be on the taxation of distributions from entities. The specific aspects to be addressed consider some of the practical implications associated with: the proposed introduction of a Profits First Rule to apply to companies and trusts, the proposed Slice Rule and its application, and proposed implications for non-commercial loans involving companies and trusts.

Author profile

Scott Bryant CTA
Photo of author, Scott BRYANT Scott is a Senior Tax Partner in the PwC International network with more than 30 years Professional Services experience in a wide range of Industry, Client facing and Firm Leadership roles. Based in Adelaide, Scott has also worked in a number of markets and most recently Tokyo, advising a wide range of multi-national, listed and large private companies on market entry and associated tax issues. Scott is a former Taxation Institute SA State Councillor, SA Education Committee member, CTA and is a regular presenter of taxation related papers and topics both locally and nationally. - Current at 13 November 2019
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