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Trust vs. tax accounting income concepts paper

Member Price: $55.00

Non Member Price: $71.01

Publication date: 06 Dec 06

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:

Topics covered in this paper include:

  • why does the formulation of trust income matter in practice?
  • is adoption of section 95 net income permissible?
  • are trust law, tax law and accounting concepts reconcilable?
  • did the High Court have the final say in ANZ Savings Bank?

Author profile:

Author Photo - Kenneth Schurgott FTIA
Kenneth Schurgott FTIA
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. He is a member of the Advisory Panel to the Board of Taxation and is presently heavily engaged in consultation in relation to the reform of the taxation of trusts.
Current at 09 May 2012
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This was presented at Trusts Intensive Seminar.

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Trust vs. tax accounting income concepts
Author(s):  Ken SCHURGOTT

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Changes to trusts leading to the creation of a new trust estate: principles to be applied by the ATO
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