Continuing controversy post Cajkusic
Publication date: 01 Dec 07
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Abstract:
For many tax professionals the Full Federal Court’s decision in Cajkusic followed by the High Court’s rejection of the Commissioner’s application for special leave to appeal appeared to clarify a number of contentious issues regarding the taxation of the income of trusts. However the decision impact statement released by the Commissioner on 12 September 2007 has again clouded the issue.
Author profile:
Ronald Jorgensen FTIA
Ron is a Principal of Harwood Andrews Lawyers and primarily consults on federal and state revenue laws and revenue litigation. Ron also advises in respect of business structuring, tax sensitive commercial transactions and property developments. He is a member of numerous technical and advisory taxation committees with the Taxation Institute and the Law Institute of Victoria. Ron holds a Master of Laws (Taxation) and is a LIV Accredited Specialist in Tax Law.
Current at 01 March 2012
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Ron is a Principal of Harwood Andrews Lawyers and primarily consults on federal and state revenue laws and revenue litigation. Ron also advises in respect of business structuring, tax sensitive commercial transactions and property developments. He is a member of numerous technical and advisory taxation committees with the Taxation Institute and the Law Institute of Victoria. Ron holds a Master of Laws (Taxation) and is a LIV Accredited Specialist in Tax Law.
Current at 01 March 2012
Click here to expand/collapse more articles by Ron JORGENSEN.
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