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Trusts and distribution resolutions in the light of Bamford paper


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:

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 Current at 12 January 2009 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.

Individual sessions

Managing trust losses

Author(s):  Meagan O'CONNOR,  Rob JEREMIAH

Materials from this session:

Division 7A the 'sleeping giant'

Author(s):  David STAVROPOULOS

Materials from this session:

Bamford v Federal Commissioner of Taxation

Author(s):  Terry MURPHY

Materials from this session:

Trusts and distribution resolutions in the light of Bamford

Author(s):  Nabil (Bill) F. OROW

Materials from this session:

Inbound investment emerging issues

Author(s):  Vik KHANNA

Materials from this session:

Further details about this event:


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