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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