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Chapter 25: Special Entities

Chapter 25: Special Entities

pp. 715-736

Authors

, Monash University, Victoria
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Extract

The tax law contains a number of special regimes that apply to certain kinds of entities. This chapter outlines the special rules relating to primary producers, special professionals, minors, life insurance companies, co-operative companies, listed investment companies, corporate limited partnerships, public trading trusts, managed investment trusts, corporate collective investment vehicles, foreign hybrids, and offshore banking units.

Keywords

  • Taxation law
  • primary producers
  • Australian taxation law
  • tax legislation
  • Special Entities
  • Australian tax legislation
  • Special tax rates
  • minors and taxation
  • eligible taxable income
  • special professionals
  • life insurance companies
  • co-operative companies
  • listed investment companies
  • Corporate limited partnerships
  • Public trading trusts
  • Managed investment trusts
  • Corporate collective investment vehicles
  • Foreign hybrids
  • Offshore banking units

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