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The High Court and the ATO reshape the tax landscape for trusts
Record ID:
41305
Format:
LIJ Article
Year:
2010
Author:
Tisher, Simon ;
Subject:
Family Trusts ; Discretionary Trusts ; Taxation Of Trust Income ; Trusts ;
Source:
LIJ (2010) 84 No 11
Date_of_entry:
09/11/2010
Legislation:
Income Tax Assessment Act 1936 s 97(1)
Notes:
A High Court decision on taxation of trust income, and the ATO's response, have significant implications for how income from a trust estate is taxed.
Section:
Feature
Cases:
FCT v Australia and New Zealand Savings Bank Limited (1998) 194 CLR 328 ; FCT v Totledge Pty Ltd (1982) 82 ATC 4168 ; Commissioner of Taxation v Phillip Bamford & Ors [2010] HCA 10 ;
Month:
November

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