No safe refuge?

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Publication date: 01 Feb 96


This current topic article covers the issue of the proposed trust loss provisions of Taxation Laws Amendment Bill (No 4) 1995. Comments on the provisions are provided by practitioners Rodney Rosenblum, Peter Riley and Michael Evans. The faults of the proposed trust loss provisions are discussed and the implications of adopting a trust structure are also considered

Author profiles:


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Peter Riley
Peter is a Senior Partner in the Tax Consulting Division of Pitcher Partners Melbourne. He has considerable experience in advising large companies, high wealth individuals, their families and their businesses, on investing in and outside of Australia. He joined one of Pitcher Partners’ predecessor firms and was admitted to partnership in 1987 and now specialises in taxation issues in relation to property development, corporate advisory, funds management, high wealth families and estate planning. Peter has impressive current and past appointments with a number of institutions and is currently the Chair of the Victorian Division of the Tax Institute. He is also a member of the Institute’s Education Advisory Board and a member of the Monash University Department of Business Law and Taxation External Advisory Committee.
Current at 30 July 2007
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Michael Evans CTA
Michael has worked with taxation systems for almost 45 years in the private and public sectors. Michael now thinks of himself as a teacher. As a registered tax agent and sole practitioner running Taxsifu, a taxation consulting practice from Adelaide, he assists public and private sector clients to develop and understand taxation systems that they must administer or comply with. His clients include a variety of companies, non-profit entities and government agencies in Australia and overseas.
Current at 03 July 2014
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