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Decoding trust income paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 25 May 20 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • trust law income vs taxable income
  • streaming trust income and capital gains
  • matters to consider when drafting trustee resolutions
  • default beneficiaries.

Author profile

Michael Flynn QC CTA-Life
Photo of author, Michael FLYNN Michael is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. He is the author, with James Kessler, QC, of Drafting Trusts and Will Trusts in Australia (2nd edition, 2017). Michael has appeared in the Administrative Appeals Tribunal, the Federal Court and the High Court in taxation cases. Michael has been a member of various committees of The Tax Institute for over 20 years. - Current at 02 December 2019
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This was presented at Barossa Online - SME Tax Technical Part 1 .

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Individual sessions

Decoding trust income

Author(s):  Michael FLYNN

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The increasing use and threat of Section 100A

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