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Distributions - Not so Simple
Published on 12 Feb 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar presentation covers topics such as:
- What is their derivation?
- Streaming
- Profits First Rule
- Family Trust Elections
Author profile
Mark West CTA
Mark West, CTA is a qualified as a lawyer, chartered accountant and chartered tax adviser, Mark provides advice across the spectrum of taxes. Mark assists with all legal matters involving taxation law. He advises on appropriate business or investment structures/restructures and on making applications for rulings from the ATO. He assists with tax audits and with related settlement negotiations with the ATO and State revenue authorities. He has acted for clients in tax cases before the Administrative Appeals Tribunal and the Full Federal Court. Mark been listed as a leading tax lawyer in Queensland by Doyles Guide and The Best Lawyers™ in Australia.
- Current at
18 January 2024
This was presented at Entity Taxation / Loans Seminar .
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Individual sessions
Restructuring - Should a Non-Fixed Trust be Fixed?
Author(s): David W MARKSMaterials from this session:
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Capital Structure of Trusts
Author(s): Mark L ROBERTSONMaterials from this session:
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Non-Commercial Loans - What To Do With Them?
Author(s): Pratish PatelMaterials from this session:
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Distributions - Not So Simple
Author(s): Mark WESTMaterials from this session:
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Division 7A & Section 108
Author(s): Ash CHOTAIMaterials from this session:
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Stamp Duty Implications
Author(s): Harry LAKISMaterials from this session:
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Loans & FBT - The Nexus With Employment Contracts
Author(s): Mark L ROBERTSONMaterials from this session:
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Commercial Debt Forgiveness
Author(s): James PETERSONMaterials from this session:
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