Published on 07 Dec 00
by VICTORIAN DIVISION, THE TAX INSTITUTE
Topics covered include:
- available profits
- contributed capital defined
- contributed capital calculation methodologies
- the profits first rule and "distribution benefits"
- the slice rule
Trevor Hughes CTA
Trevor is a corporate and international tax partner with Ernst & Young, and has over 17 years corporate and international tax experience. He has been heavily involved in assisting his clients with understanding and implementing the many tax reform changes introduced over the last two years, including planning for, and implementing the consolidations regime. Trevor has made many presentations on the implications of the Ralph Business Tax reforms for corporate groups. Current at 29 March 2005
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