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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 11 Mar 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • case study: Loan and payment by company
  • case study: Payment to trust
  • case study: Use of company assets
  • case study: Distributable surplus.

Author profile

Rosalie Cattermole CTA
Rosalie is a Special Counsel at Arnold Bloch Leibler specialising in stamp duty Australia wide. Prior to recently moving back to Victoria, Rosalie was the founding Chair of The Tax Institute’s Queensland’s State Taxes Committee and a Queensland State Councillor for The Tax Institute. Rosalie has a strong background in both indirect and direct taxes with over 17 years of experience acting for a broad range of clients including private groups and high net worth individuals. She has significant experience across the property and mining sectors. Rosalie holds a Master of Taxation from Monash University and is a regular presenter for The Tax Institute. - Current at 21 September 2021
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