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Assessing trust income for taxation purposes: the impact of Cajkusic and Bamford

Published on 01 Dec 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Bamford presents the opportunity for the High Court to consider fundamental aspects of the assessment of trust income. This article considers the questions raised by Bamford, the difficulties faced by those administering trusts pending the outcome of the appeal and the risk that we will be left with a question of equal importance unanswered by the High Court.

Author profile:

Karen Rooke CTA
Karen is an Adjunct Professor of Taxation Law at the University of Sydney and a legal consultant at King & Wood Mallesons. Karen’s particular interest at the university and in practice involves the taxation of trusts and the funds management industry. Karen has presented many papers at Tax Institute functions and widely consults with various stakeholders, including the Board of Taxation. Current at 01 February 2016 Click here to expand/collapse more articles by Karen ROOKE.
 
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