Tax Training – 19/7/24 – Dr Campbell Rankine – Corpus Distributions – Fischer v Nemeske

After considering the problems with creating present entitlement to income due to the trustee’s right of indemnity, we will next consider how to make distributions of corpus to beneficiaries. We will consider the various judgements in Fischer v Nemeske and how this relates the other tax and trust themes we have been exploring.

Dr. Campbell Rankine will lead us through this topic. 

Required Reading:

Fischer v Nemeske Pty Ltd [2016] HCA 11 – BarNet Jade – BarNet Jade