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the present controversy involving trusts and distributions of income
what happens when trust income and tax income aren't equal
why reading a trust deed is critical to ensure that the distribution is legally effective
sample extracts from trust deeds and sample minutes to effect valid distributions of trust income
why you need to get it right - the distinction between income and capital distributions
why "failsafe" clauses in trust deeds can be an effective way of dealing with disputed trust distributions
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 2008Current at 12 January 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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