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Entity taxation: choosing a structure post Ralph

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Published on 21 Mar 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper focuses on the changes that have been recommended by the Ralph committee and which the government seems committed to introduce from 1 July 2001 will result in trusts being taxed in the same matter as companies. Other entities will be taxed in a similar manner, with this paper we will deal with trusts in particular and represent an overview of how we expect these provisions to apply.

Author profile

Ross SELLER
Ross has qualifications both as a Solicitor and a Chartered Accountant and has practised in both professions advising on taxation and commercial matters. He heads up the Taxation and Superannuation practice of Gadens Lawyers in Sydney. This practice covers all aspects of revenue law both in Australia and overseas.

Current at 9 December 2003

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This was presented at Surviving the tax marathon .

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Choosing a structure post Ralph- 10 FAQs

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Option 2- Extracts From Tax Value Method

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Scrip-for-scrip takeovers and CGT relief

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Entity Taxation: Choosing a Tax Structure Post Ralph

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GST First Aid

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