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Profits first rule

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

The primary focus of this powerpoint (to accompany the 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.

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Author Photo - Scott Bryant CTA
Scott Bryant CTA
Scott is the Tax Leader and former Managing Partner of PwC Adelaide, and specialises in corporate and international taxation, including FBT. With over 25 years of experience Scott has a keen understanding of taxation consulting and compliance relating to corporate and international taxes, capital structures, mergers, acquisitions and floats/sales as well as corporate restructures and managing ATO audits for his clients. Scott is a CTA and with Tertiary qualifications in Law, Economics and Accounting is well regarded as a regular presenter on Tax and associated Economic and Societal issues. Current at 24 April 2015 Click here to expand/collapse more articles by Scott BRYANT.
 

This was presented at Profits First Rule.

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