Australia - taxation of trusts – the problem of aligning concepts of income

Brown, Catherine (2013) Australia - taxation of trusts – the problem of aligning concepts of income. Asia-Pacific Tax Bulletin, 19(5).

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Abstract

The Australian government is currently considering options for the rewrite and reform of the current provisions which apply to the taxation of trust income. This article provides a discussion of the current regime and the proposed reforms. It is suggested that a major revamp of taxation of trust income in Australia is problematic and a simpler approach may be to leave the law as is, with modification where necessary to address key issues as and when they arise.

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ID Code: 62248
Item Type: Journal Article
Refereed: No
Keywords: Taxation of trusts, Present entitlement, Trust law reform
ISSN: 1385-3082
Subjects: Australian and New Zealand Standard Research Classification > LAW AND LEGAL STUDIES (180000) > LAW (180100) > Taxation Law (180125)
Divisions: Current > QUT Faculties and Divisions > Faculty of Law
Current > Schools > School of Law
Copyright Owner: Copyright 2013 International Bureau of Fiscal Documentation (IBFD)
Deposited On: 02 Sep 2013 23:37
Last Modified: 07 May 2014 03:48

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