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Proposed Non-Fixed Trust Rules

Published on 01 Dec 00 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered include: What trusts are covered; Distributions; Profits First Rule; Measuring available profits; Significance of contributed capital; Slice rule; Treatment of fixed trusts.
Seminar paper.

Author profile:

Glen BARTON
Current at 27 May 2009 Click here to expand/collapse more articles by Glen BARTON.
 

 

This was presented at Entity Taxation - Trusts Under Attack .

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