Some issues post Bamford paper

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Publication date: 19 May 11

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:

This paper covers:

  • the issues considered by the high court in Bamford
  • some issues concerning a trustee's decision regarding "updating" the trust deed post Bamford
  • the power under a trust deed to amend the trust deed
  • using the amending power
  • trustee resolution regarding the appointment of income.

Author profile:

Michael Binetter CTA
Michael is a founding Solicitor-Director of Binetter Vale Lawyers. With more than 30 years experience in tax and law he specialises in estate planning, revenue laws, commercial transactions, property and superannuation laws. Michael is Chairman and a founding member of the Taxation Advisory Committee of the Law Society of NSW for Specialist Accreditation in Business and Personal Tax, and a member of the taxation committee of the Law Council of Australia. Michael is also a member of the Business Law Committee of the Law Society of New South Wales and the Chairman of the Taxation and Superannuation subcommittee. Michael has lectured extensively on income tax, capital gains tax, stamp duty and superannuation law.
Current at 01 April 2011
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This was presented at 4th Annual Tax Forum.

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