Trust distributions after Bamford paper
Member Price: $40.00
Non Member Price: $54.00
Publication date: 24 Jun 09
Source: NEW SOUTH WALES DIVISION, TAXATION INSTITUTE OF AUSTRALIA
Abstract:
This paper covers:
- the "share" issue
- the "income" issue
- adopting subsection 95(1) principles
- ATO views
- appeal to the High Court
- the operation of PSLA 2005/1(GA)
- other "income" issues
- legislative change
- implications of Bamford.
Author profile:
Ken is a Tax and Commercial Lawyer in the Sydney office of SBN Lawyers. He has extensive experience in all aspects of tax (including State taxes) as well as business structuring, asset protection, succession planning and trust and estate law. Ken is a National Councillor of the Taxation Institute and a member of the NSW Divisional Council and Education Committee. He is also a member of the Advisory Panel to the Board of Taxation and has recently been a Member of the Working Group on Managed Investment Trusts.
Current at 01 March 2010
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