shopping_cart

Your shopping cart is empty

Assessing trust income for taxation purposes: the impact of Cajkusic and Bamford

Taxation in Australia | 1 Dec 09
 
Member Price: $22.00
Non Member Price: $28.00

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 01 Dec 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Bamford presents the opportunity for the High Court to consider fundamental aspects of the assessment of trust income. This article considers the questions raised by Bamford, the difficulties faced by those administering trusts pending the outcome of the appeal and the risk that we will be left with a question of equal importance unanswered by the High Court.

Author profile

Karen Rooke CTA
Karen is an Assistant Commissioner in the Tax Counsel Network at the Australian Taxation Office. Her teams are focused on private groups and the tax risks arising in that market – particularly in relation to trusts. - Current at 10 January 2025
Click here to expand/collapse more articles by Karen ROOKE.

 

Copyright Statement