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Trusts Intensive Series - Part 1: Entitlement to the income of a trust

Published on 16 Jun 2020 | Took place at Online, National

Many disputes in the context of trusts revolve around entitlement to income – who is entitled to it, when are they entitled to it, who can disclaim it and if so, on what basis and for how long? In many cases, the issues also involve the actions of trustees of the trust.

This webinar examined a number of the issues arising in this context through the lens of Lewski v Commissioner of Taxation [2017] FCAFC 145.

Individual sessions

Entitlement to income of a trust

Author(s):  Ian FULLERTON

This paper covers:

  • relevance in Australian income tax law of an entitlement to income of a trust
  • becoming entitled to the income of a trust
  • disclaimer of an interest in a trust or an appointment of trust income.

 

 

 

Materials from this session: