Miscellaneous 2010

Trusts, tax and the turbulent path towards reform (Part 1)

Source: The Tax Specialist Journal Article

Published Date: 1 Jun 2010

The decision in Bamford provided industry and professionals with answers, but not necessary explanations. In the first part of this paper, the authors explore the landscape for taxation of trusts, and the difficult intersection between trust law and tax law. In the second part of this paper (to be published August 2010), the authors provide an in depth review of Bamford and its implications, and comment on the steps towards reform.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


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

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2010

Share this page