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Bamford v Federal Commissioner of Taxation

Published on 01 Jun 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The High Court has now decided that a beneficiary 'share of the income of the trust estate' under section 97 is to be determined under the proportionate approach and 'the income of the trust estate' is its income according to trust principles. This paper deals with the decision, the issues still to be resolved and the need for legislative reform.

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Terry MURPHY

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