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Taxing the net income of a trust estate - Where to from here... 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 06 Oct 11 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Bamford
  • the legislative response
  • income and net income
  • franked distributions
  • anti-avoidance provisions
  • streaming of capital gains and franked distributions
  • the trust instrument
  • individual receipts
  • deductibles
  • minutes
  • CGT event E1.

Author profile

Terry Murphy QC, CTA
Terry has focused on advising and appearing for taxpayer and revenue authorities in the Federal Court and High Court, and in alternative dispute resolution for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010 and was a Past President of the Tax Bar Association. Terry is a member of Taxation Subcommittee of the Law Council, Chair of the Tax Group Advisory Board, and a Senior Fellow of the University of Melbourne Law School. - Current at 30 August 2021
Click here to expand/collapse more articles by Terry MURPHY.

 

This was presented at 50th Victorian State Convention .

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Taxing the net income of a trust estate - Where to from here...

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Trusts: Streaming into FYE 2012

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