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).
pending for publisher permission
Administrators only | Request a copy from author
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.
Impact and interest:
Citation counts are sourced monthly from and citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from theindexing service can be viewed at the linked Google Scholar™ search.
|Item Type:||Journal Article|
|Keywords:||Taxation of trusts, Present entitlement, Trust law reform|
|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|
Repository Staff Only: item control page