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.
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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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