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Taxation of Capital


This presentation covers the following issues:
- capital/income distinction in trust law
- capital/income beneficiaries
- CGT events - subdivision E
- Section 99B.

Author profiles:

Author Photo - Michael Evans CTA
Michael Evans CTA
Michael is a Senior Fellow of the University of Melbourne where he conducts GST principles subject in the university’s Masters level tax courses. Michael works as a sole practitioner providing tax design and legislation advice to Governments both inside and outside of Australia. Michael served more than 20 years as a Partner of KPMG specialising in both direct and indirect taxes, retiring from the partnership in December 2009. Prior to his KPMG career he worked with the ATO for 17 years during which time he was part of the legislative design team for the NZ and Australian GST and the Australian imputation reforms of company tax. Current at 10 February 2016 Click here to expand/collapse more articles by Michael EVANS.
Bradley Jones CTA
Bradley is a member of the NSW Bar, he has a broad practice in Commonwealth and state revenue matters where regularly advises and appears for both taxpayers and revenue authorities. He advises resident and non-resident clients in the finance, property development, telecommunications and mining industries in relation to both domestic and international transactions. Before coming to the Bar in 2005, Bradley was a senior associate at Mallesons Stephen Jaques. Current at 31 March 2015 Click here to expand/collapse more articles by Bradley L JONES.

This was presented at Trusts Intensive.

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Individual sessions

Taxation of Foreign Trusts

Author(s):  Lee BURNS

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