Published on 01 May 12
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Commissioner’s recent draft ruling on the meaning of “income of the trust estate” in Div 6 ITAA36 will need to be taken into account by practitioners when advising on 30 June discretionary trust distributions.
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients.
The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia.
Current at 1 December 2010 Current at 04 February 2011
Click here to expand/collapse more articles by TAXCOUNSEL.