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Trusts, taxation and the current state of play paper

Published on 11 May 09 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • update of the main changes occurring in the last 12 months
  • Commissioner's view on the definition of ‘income' in light of Cajkusic and Bamford
  • revisit PS LA 2005/1 (GA) - taxation of capital gains of a trust
  • impact of the Raftland decision on prior year losses and the application of section 100A.

Author profile:

Author Photo - David Marks CTA
David Marks CTA
David W Marks QC is a commercial silk specialising in taxation. Current at 21 October 2016 Click here to expand/collapse more articles by David W MARKS.
 

This was presented at Trusts: Can you Still Trust the Terms of your Trust?.

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Author(s):  David MARSCHKE

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