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Taxing the net income of a trust estate - Where to from here paper.

Published on 20 Oct 11 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Bamford,
  • the Legislative response 
  • capital gains
  • franked distributions
  • anti-avoidance provisions
  • streaming of capital gains and franked distributions
  • the trust instrument
  • individual receipts
  • deductibles
  • minutes
  • CGT event E1.

Author profile:

Author Photo - Terrence Murphy QC, CTA
Terrence Murphy QC, CTA
Terry, QC, CTA, is a Barrister at Chancery Chambers. He practises at the Victorian Bar in revenue law, trust and superannuation law, corporations law and commercial law, and has appeared for both taxpayers and the Commissioner in the High, Federal and Supreme Courts. Terry is a member of the Taxation Committee of the Business Section of the Law Council of Australia, a member of the Melbourne Law Masters Tax Advisory Board at the University of Melbourne (where he lectures in the LLM program), the Bar's representative on the School of Law Program Advisory Committee of Victoria University and a frequent presenter at state and national conferences of The Tax Institute and other professional bodies. Terry was appointed Special Counsel to the ATO from 2008 until 2010. Current at 07 March 2016 Click here to expand/collapse more articles by Terry MURPHY.
 

This was presented at 2011 South Australian Tax Intensive.

Get a 20% discount when you buy all the items from this event.

Individual sessions

The role of super in estate planning and issues upon death

Author(s):  Suzanne MACKENZIE

Materials from this session:

Family companies - Sucession: CGT & stamp duty

Author(s):  Andrew SINCLAIR

Materials from this session:

Taxing the net income of a trust estate - Where to from here

Author(s):  Terry MURPHY

Materials from this session:

Further details about this event:

 

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