Miscellaneous 2009

Trusts, taxation and the current state of play

Source: QLD

Published Date: 11 May 2009

 

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This paper covers:

  • update of the main changes occurring in the last 12 months
  • Commissioner's view on the definition of ‘income' in light of Cajkusic and Bamford
  • revisit PS LA 2005/1 (GA) - taxation of capital gains of a trust
  • impact of the Raftland decision on prior year losses and the application of section 100A.

Individual Session

Trusts, taxation and the current state of play

Author(s): David W Marks
Materials from this session:

Details

  • Published By: David W Marks
  • Published On:11 May 2009
  • Took place at:Brisbane Marriott Hotel

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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Miscellaneous 2009

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