Your shopping cart is empty
Keeping modern trusts relevant: Getting trust distributions right after Bamford and Cajkusic paper
Published on 17 Aug 10 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- differences between taxable & trust income and problems they cause - explanation and examples
- problems caused by proportionate view: recipient may not pay appropriate tax and no trust income
- ways to resolve this problem: income clause and ability of trustee/trust deed to determine what is "trust income"
- Commissioner's view and Bamford's case
- situation post Bamford: practical examples.
Author profile
Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 26 June 2019
Individual sessions
Keeping modern trusts relevant: Getting trust distributions right after Bamford and Cajkusic
Author(s): Michael BUTLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement