Published on 01 Oct 21
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The relatively new rules allocating a trust’s franked distributions and associated tax attributes to beneficiaries are complex and they contain numerous anomalies and defects that provide challenges to understanding. This article provides a systematic approach to gaining an understanding of the rules and it uses numerous examples to facilitate this. The article also analyses the various anomalous and defective provisions and makes suggestions on the preferred interpretation that should be taken to these provisions.
Dale has 18 years experience teaching a wide range of Australian taxation law courses at both undergraduate and postgraduate level including goods and services tax, fringe benefits tax, taxation of companies, tax administration and tax avoidance. Dale is currently teaching at the University of New South Wales and has also published over 70 articles on a wide range of areas of Australia’s taxation system.
- Current at
29 May 2019