Taxation of trust income under Div 6: A reflection on Justice Hill's contribution.
01 Dec 06 |
AUSTRALIAN TAX REVIEW
Issue: Vol. 35 No. 4 2006
The late Justice Graham Hill was a most influential contributor to the judicial development in the field of taxation law. This article examines that contribution in the context of the taxation of trust income. In particluar the article reflects on the significant views expressed by Hill J in the context of present entitlement (proportionate versus the quantum view) and deemed present entitlement under s 95A(2) of ITAA 36. The general conclusion reached is that Hill J was a leader in this field and has provided extensive guidance and leadership both to the judiciary and the profession as to how the key provisions in Div 6 should be interpreted and applied to the taxation of trust income.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Michael is Associate Professor of Law at the University of Western Sydney.
- Current at
01 February 2015