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  Miscellaneous 2000

Entity taxation - membership interests, distribution from entities and the contributed capital account

Source: South Australia

Published Date: 1 Aug 2000

 
This guide is prepared to assist users in understanding and applying the proposed new rules applicable to entities under The New Business Tax System to the extent that the proposed new rules relate to entity taxation, distributions from entities (including capital distributions from testamentary trusts), membership interest in entities, re-arrangements of membership interests, unpaid trust entitlements, special rules for testamentary trusts, and the contributed capital account of entities.

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Author(s)

Individual Session

Entity Taxation

Author(s): Rob Jeremiah CTA
Materials from this session:

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Details

  • Published By: Rob Jeremiah CTA
  • Published On:1 Aug 2000
  • Event Name:Profits First Rule
  • Session Name:Entity taxation - membership interests, distribution from entities and the contributed capital account
  • Read Time:3+ minutes
  • Took place at:Adelaide Festival Centre Banquet Room, Adelaide

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