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Get Ready Now: New Consistent Entity Measures

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Published on 01 Dec 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This overview of Entity Taxation measures was first presented at the TIA's Overview Seminar in New South Wales on 24 October 2000. The paper provides an overview of the effect of the new consistent entity measures on trusts, distrobution of franking, the "profits first" regime and non-commercial loans.

Author profile

Prof Gordon Cooper
Gordon was a Chartered Accountant in sole practice at Cooper & Co. He was an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he was an author of the Australian CGT Handbook. - Current at 27 June 2017
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