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Bamford v Federal Commissioner of Taxation paper

Published on 05 Mar 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • proportionate v quantum approach debate
  • expense allocation
  • "income of the trust estate" debate
  • loss recoupment
  • ordinary income v trust law income
  • conduit theory of streaming tax attributes debate
  • reclassification of capital as income
  • PSLA 2005/1 capital beneficiary approach debate
  • gross or net income
  • present entitlement debates.

Author profile:

Author Photo - Mark Robertson CTA
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Current at 02 June 2015 Click here to expand/collapse more articles by Mark L ROBERTSON.
 

This was presented at 25th National Convention.

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Individual sessions





Bamford v Federal Commissioner of Taxation

Author(s):  Terry MURPHY

Materials from this session:


Bamford v Federal Commissioner of Taxation

Author(s):  Mark L ROBERTSON

Materials from this session:










International tax - An update

Author(s):  Lee BURNS

Materials from this session:

TOFA ATO impacts

Author(s):  David HUME

Materials from this session:








The capital v revenue distinction for labour costs

Author(s):  Frank DRENTH

Materials from this session:




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