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Trust distributions after Bamford paper

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Published on 24 Jun 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the "share" issue
  • the "income" issue
  • adopting subsection 95(1) principles
  • ATO views
  • appeal to the High Court
  • the operation of PSLA 2005/1(GA)
  • other "income" issues
  • legislative change
  • implications of Bamford.

Author profile

Kenneth Schurgott CTA-Life
Ken is a Solicitor and Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken was National President of the Institute in 2012. - Current at 06 July 2022
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Trust distributions after Bamford

Author(s):  Ken SCHURGOTT

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