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

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Published on 20 Oct 11 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Bamford,
  • the Legislative response 
  • capital gains
  • 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 2011 South Australian Tax Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The role of super in estate planning and issues upon death

Author(s):  Suzanne MACKENZIE

Materials from this session:

Family companies - Sucession: CGT & stamp duty

Author(s):  Andrew SINCLAIR

Materials from this session:

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

Author(s):  Terry MURPHY

Materials from this session:

Further details about this event:

 

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