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Trusts and distribution resolutions in the light of Bamford paper

Published on 09 Oct 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper was also delivered at the event Trust Distributions - Where Are We At? in Melbourne on 13 November 2009.

This paper covers practical issues and questions relating to trust distributions and approaches taken in drafting distribution minutes and resolutions in the light of the recent decision of the Full Federal Court in Bamford.

The paper:

  • examines the principles that govern the taxation of distributions
  • reviews the critical factors to consider when drafting valid distribution resolutions
  • provides an overview and critique of some sample distribution minutes and resolutions.

Author profile:

Dr Nabil Orow CTA
Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning StrateDistributing to Corporate Current at 23 July 2010 Click here to expand/collapse more articles by Nabil (Bill) F. OROW.
 

This was presented at 48th Victorian State Convention.

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

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Bamford v Federal Commissioner of Taxation

Author(s):  Terry MURPHY

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Trusts and distribution resolutions in the light of Bamford

Author(s):  Nabil (Bill) F. OROW

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