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Corporate distributions and the 'profits first' rule: is the RBT proposal right for Australia?

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Published on 01 Jan 02 by THE TAX INSTITUTE

The taxation of corporations and shareholders requires a set of rules that deal with the 'mechanics' of the system.

Author profile

Prof Miranda Stewart CTA
Prof. Miranda Stewart, CTA, is a Professor at Melbourne Law School, The University of Melbourne and is an honorary Professor at the Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University. Recent books include Tax and Government in the 21st Century (Cambridge University Press, 2022), Death and Taxes (Thomson Reuters, 2022) with Michael Flynn KC and Income Taxation: Commentary and Materials (Thomson Reuters, 2023) with Graeme Cooper, Michael Dirkis and Richard Vann. - Current at 27 May 2024
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