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What is the “income of the trust estate”? It is a three-step process!

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

The post-Bamford discussion has focused on the Court’s acceptance of the proportionate view and has largely ignored the consequences for practitioners of the Court’s conclusion that a deed determines the income of the trust estate.

Author profile

Christopher Wallis CTA
"Chris Wallis CTA commenced practice as a Barrister in 1991 and 27 years later has a strong no nonsense reputation throughout Australia in the fields of equity and revenue law. Chris’ focus is on keeping clients out of the AAT and Court using attention to detail and negotiation to secure certainty for clients at the earliest opportunity, a focus which has involved him in numerous in-house facilitation sessions. Chris is a regularly published author and a member of the Editorial Board of the Australian Tax Law Bulletin and also of the Australasian Tax Teachers Association (ATTA). Chris presents regularly throughout Australia for the professional bodies and ATTA and has completed studies in international tax at the Institute for Austrian and International Tax Law at Wirtschafts Universitat in Vienna and the IBFD in Amsterdam. Two of Chris' recently published articles have addressed issues arising under the ATO's in-house facilitation process. Subsequent changes to the process reflected observations in the articles. " - Current at 06 June 2018
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