This paper covers:
- the detail
- the requirements of s.970-80(1)(d)
- the “equity purpose” tests
- the 2001/12 budget announcement.
Source: New South Wales
Published Date: 20 Sep 2011
This paper covers:
More by Casey Wakely
More by Simon Clark
974-80 and stapled entities - Presentation 20 Sep 2011
What is happening in the MIT world? - Presentation 22 Jul 2011
What's happening in the MIT world? - Paper 22 Jul 2011
Recent changes to the taxation of real estate investment vehicles in Australia - Paper 27 Feb 2009
Recent changes to the taxation of real estate investment vehicles in Australia - Presentation 27 Aug 2008
Infrastructure and property investment - taxpayer and ATO perspectives - Presentation 15 Feb 2007
Tax rules for loss trusts - Paper 06 Jun 2002
Dealing with the pre-consolidations period - Paper 07 Mar 2002
Case Study: Thin Capitalisation - Paper 23 Aug 2001
Individual Session
Details
The material is copyright. Apart any fair dealing for the purpose 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags