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Trust net income ... the great debate.

Publication date: 31 Mar 09 | Source: CCH TAX WEEK

Issue: Issue 11 2009

Pages: pp.1-5

This article briefly considers the relevance of adopting a tax net income definition in the trust deed and then reviews the existing authorities on the effectiveness of such clauses.

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Author profiles

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter heads Cowell Clarke's tax and revenue practice group. He advises and acts for a wide range of public and private companies as well as for the trustees of self managed superannuation funds. Peter’s areas of expertise include: income tax (as it impacts on business and high net worth clients); capital gains tax; goods and services tax; state taxes and superannuation law. Peter is regularly involved in advising SMSF trustees on issues associated with superannuation income streams. Peter is a member of the Australian Institute of Company Directors and the SMSF Professionals Association of Australia Ltd in addition to being a member of the Tax Institute’s South Australian State Council. - Current at 08 October 2019
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George Hodson CTA
George Hodson, CTA, is a Partner at Thomson Geer. George advises on a range of taxation, transactional, business structuring and tax controversy matters. He acts for a range of private, public and government clients and works closely with businesses, high net worth groups, not-for-profits, accountants and other professional advisers. He has extensive experience in taxation advisory as well as dispute resolution with revenue authorities. George presently sits as the chair of the SA Technical Resource Committee and on the National Dispute Resolution Committee with The Tax Institute. - Current at 09 December 2019
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