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Decoding trust income paper

Member Price: $57.00
Non Member Price: $75.00

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 25 May 20 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • trust law income vs taxable income
  • streaming trust income and capital gains
  • matters to consider when drafting trustee resolutions
  • default beneficiaries.

Author profile

Michael Flynn KC CTA-Life
Photo of author, Michael FLYNN Michael Flynn KC, CTA (Life), is a Barrister at Owen Dixon Chambers West, specialising in taxation, and was National President of The Tax Institute in 2014. Michael has appeared in many leading taxation cases in the Federal Court and the High Court and has been a member of various committees of The Tax Institute over the past 25 years. - Current at 30 November 2023
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This was presented at Barossa Online - SME Tax Technical Part 1 .

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Individual sessions

Decoding trust income

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