maintenance

Become a Member
Resources
Insights
Events
Education
Membership
About us
Contact us
  Miscellaneous 2010

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

Source: QLD

Published Date: 17 Aug 2010

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Subscribe Now

Already a Member? Login Now

This paper covers:
  • differences between taxable & trust income and problems they cause - explanation and examples
  • problems caused by proportionate view: recipient may not pay appropriate tax and no trust income
  • ways to resolve this problem: income clause and ability of trustee/trust deed to determine what is "trust income"
  • Commissioner's view and Bamford's case
  • situation post Bamford: practical examples.
Author(s)

Individual Session

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

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

Download

Details

  • Published By: Michael Butler
  • 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.

Tags

Miscellaneous 2010

Share this page