Trust distributions after Bamford paper
Publication date: 24 Jun 09
Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
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 Law Partner in the Sydney office of Schurgott Noolan Pty Ltd. Ken 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 the Vice President of The Tax 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 and is presently heavily engaged in consultation in relation to the reform of the taxation of trusts.
Current at 01 February 2012
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Trust distributions after Bamford
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