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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

Abstract:
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

George Hodson CTA
George is a Partner at Thomson Geer in the Adelaide office, where he advises on a range of taxation, transactional, business structuring, succession planning and tax controversy matters. He acts for a range of private, public and government clients and works closely with businesses, high net worth families, not-for-profits, accountants and other professional advisers. He has extensive experience in taxation advisory as well as dispute resolution with federal and state revenue authorities. George presents at various industry events and has authored numerous articles for The Tax Institute and other industry publications. He has held a variety of professional committee roles and presently sits on the SA Technical Resource Committee with The Tax Institute. - Current at 28 July 2016
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Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers, LLB (Hons), MTax, CTA Partner Cowell Clarke Peter heads Cowell Clarke's tax and revenue practice group. Peter 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 also does succession planning work and is involved in significant business restructures. Peter is regularly involved in advising SMSF trustees on issues associated with superannuation income streams. Peter has a master’s degree in taxation from the University of NSW – ATAX School. Peter is also a member of the Australian Institute of Company Directors and the SMSF Professionals Association of Australia Ltd. Peter is a member of the Tax Institute’s South Australian State Council. - Current at 19 July 2017
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