Published on 01 Jun 10
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The decision in Bamford provided industry and professionals with answers, but not necessary explanations. In the first part of this paper, the authors explore the landscape for taxation of trusts, and the difficult intersection between trust law and tax law. In the second part of this paper (to be published August 2010), the authors provide an in depth review of Bamford and its implications, and comment on the steps towards reform.
Sarah is a Director in Corporate taxes at PwC. Sarah advises Australian and international businesses on structuring and implementing sale transactions, and has experience in acting for both vendors and purchasers. Sarah also has extensive experience in leading tax due diligence processes. She is also a qualified legal practitioner.
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01 January 2014