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  2010

Keeping Modern Trusts Relevant: Getting trust distributions right after Bamford & Cajkusic

Source: QLD

Published Date: 17 Aug 2010

 
This event explained the uncertainties about calculating net income and trust income following the decisions in Bamford and Cajkusic. It looked at a number of hard issues currently plaguing practitioners about trust distributions, using practical examples, and considered:
  • the differences between taxable and trust income and the problems they cause
  • Zeta Force and the proportionate view
  • problems caused by the proportionate view
  • income clauses and the ability of the trustee/trust deed to determine what is "trust income"?
  • the Commissioner's view (including PSLA 2010/1) and Bamford's case.

Keeping modern trusts relevant: Getting trust distributions right after Bamford and Cajkusic

Author(s): Michael Butler CTA
Materials from this session:

Details

  • Published On:17 Aug 2010
  • Took place at:Ernst & Young, Brisbane

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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