The High Court and the ATO reshape the tax landscape for Trusts

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Resource Name: The High Court and the ATO reshape the tax landscape for Trusts
Author: Simon Tisher
Date Uploaded: 01 Nov 2010
Download File: The High Court and the ATO reshape the tax landscape for Trusts_Tisher_LIJ_Nov2010.pdf  (Paper for 0.78 MB)
Description:

The High Court decision of 30 March 2010 in Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation (Bamford) and a Decision Impact Statement (DIS) of 2 June 2010 from the Australian Tax Office (ATO) have reconfigured the tax treatment of trusts. The implications are significant as Simon Tisher explains.

Other papers by Simon Tisher
Property developments, duty and consideration (2015)
The New Small Business Landscape (2008)
Taxation Implications of Buying And Selling A Business (2012)
Who wants to be a director? Company Directors, unpaid tax and personal liability  (2013)
State Duties for Property Lawyers (2013)
Non-arm's length income: How does it apply and where is it at? (2014)
What's Happening in State Taxes Litigation? (2017)

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