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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
Chris has a long history of addressing difficult issues particularly in the context of tax education and tax training. He is located in Melbourne and has been at the Bar for 22 years, as well as sharing his specialist knowledge with practitioners while running training sessions. Current at 18 February 2013 Click here to expand/collapse more articles by Chris WALLIS.
 
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