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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

Dr Mark Robertson CTA
Mark conducts an Australia-wide practice specialising in revenue and trust law, Mark is listed as a leading tax QC by Chambers & Partners Asia Pacific 2019 and listed as ‘Preeminent’ by Doyle’s Guide 2018. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals, as well as foreign investors in relation to proposed and completed domestic and cross-border transactions (including in estate and family law contexts). - Current at 26 June 2019
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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:




Further details about this event:

 

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