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Published on 07 Oct 10
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
is streaming permitted?
what is the impact of expenses and losses?
can the trustee validly exercise power of characterisation?
other issues and provisions that call for consideration
distribution specific considerations.
Nabil (Bill) F.OROW
Bill is a practising member of the Victorian Bar and specialises in taxation and corporations law and is also the Director of the Postgraduate Taxation Program at Monash University. Bill has published widely in taxation and structured finance including two books (one joint with others) and a number of papers. Bill previously has taught a course on anti avoidance rules at Cambridge University and gave a lecture on that topic at Oxford. Current at 13 November 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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