000			01433nab a2200241 c 4500
999			_c143124 _d143124
003			ES-MaIEF
005			20201104115340.0
007			ta
008			201104s2020 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968538 _aWalpola, Sonali
245		4	_aThe taxation of capital gains in trusts after Bamford _ba critical evaluation of the streaming regime in subdivision 115-C ITAA97 _c Sonali Walpola
260			_c2020
500			_aResumen.
520			_aThe streaming regime in Subdivision 115-C ITAA97, which was enacted after the High Court’s decision in Commissioner of Taxation v Bamford (2010) 240 CLR 481 (‘Bamford’), is an integral component of the taxation of trusts in Australia. The main purpose of the 2011 measures was to ensure that the streaming of capital gains (as well as franked distributions) to specific beneficiaries would be effective for tax purposes as the Government had assumed that the ‘proportionate approach’, which was confirmed in Bamford, necessarily implied an inability to stream particular categories of income.
650		4	_aFIDEICOMISO _944255
650		4	_aTRUSTS _948633
650		4	_943197 _aPLUSVALIAS
650			_aIMPUESTOS _943879
650		4	_932206 _aAUSTRALIA
773	0		_9163705 _oOP 1867/2020/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 3, 2020, p. 314-350
942			_cART