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Decoding trust income video
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Member Price: $99.00
Non Member Price: $121.00
Publication date: 25 May 20 | Source: SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Abstract:
This video covered:
- Ongoing discrepancies between trust income and tax net income and how the courts have been dealing with the issues post Bamford ie Greenhatch, Forrest
- challenging trust streaming issues (franked dividends, capital gains and general streaming)
- how the Courts have defined "income of a trust estate" including latest case law developments
- income equalisation clauses, income re-characterisation clauses and other important trust powers
- matters to consider when drafting trustee resolutions
- default beneficiaries and vesting.
Purchase individual materials from this session:
Barossa Online (9 Parts)
Author(s):
Michael FLYNN
Material from this session:
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Author profile
Michael Flynn KC CTA-Life
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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