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Tax Training – 24/07/2026 – Adrian Cartland: Commissioner of Inland Revenue v Ward – Applying Trust Income and Present Entitlement

If you want to understand Bendel, you need to understand Ward VIRC. This session continues our work on present entitlement, and looks at what it means for a trustee to “apply” trust income. The text is Commissioner of Inland Revenue (NZ) v Ward [1970] NZLR...