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High Court Hands Down Judgment in Bamford & Ors v Commissioner of Taxation

Published on 16 Apr 2010 | Took place at The Hotel Windsor, Melbourne, VIC

On 30 March 2010, the High Court handed down judgment in Bamford & Ors v Commissioner of Taxation following the Full Federal Court's decision last year. Previously, the Full Federal Court’s found that the terms of a trust deed prevail in determining the "income of the trust" to which beneficiaries are presently entitled and assessed to tax and that the proportionate approach is correct, even if a beneficiary is only allocated a particular sum by the trustee.

This event explained and critically analysed the High Court’s decision and reflected back on the history of the provisions going back before Richardson to explain why the issues in Bamford have caused such debate.

Individual sessions

Bamford v FCT - Where have we really got to?

Author(s):  Andrew CLEMENTS This presentation covers:

  • what does the High Court decision mean?
  • what is the practical impact of Bamford?
  • what does the High Court decision not tell you?
  • the way forward.
This presentation was also delivered at Bamford - The decision in Launceston on the 22nd April 2010.
Materials from this session: