Skip to main content
shopping_cart

Your shopping cart is empty

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:

Mark L ROBERTSON
Mark is a Barrister at Sir Harry Gibbs Chambers, Ground Floor, Wentworth Chambers. Mark is in his 12th year at the Bar, practising in Brisbane and Sydney. He acts for and against State and Commonwealth revenue authorities, and has been involved in many recent Trust cases. Mark is a regular presenter for the Taxation Institute and is a member of a number of taxation committees including the Taxation Institute’s State Council and Education Committee and has published a number of articles.
Current at 12 March 2008 Current at 03 April 2008 Click here to expand/collapse more articles by Mark L ROBERTSON.
 

This was presented at 25th National Convention .

Get a 20% discount when you buy all the items from this event.

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:

 

Copyright Statement