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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Author Photo - Michael Evans CTA
Michael Evans CTA
Michael Evans, CTA, is a Senior Fellow of the University of Melbourne where he conducts GST principles and advanced comparative value-added tax subjects in the university’s Masters level tax courses. He is also a member of the Certificate of Applied Tax Expert panel of The Tax Institute with a particular focus on the GST module. Michael is a sole practitioner and registered tax agent providing tax strategy, advisory and knowledge management services to clients in the profession, business, and government and not-for-profit sectors. Over recent years, Michael has authored reports and reviews for government agencies in Australia, Canada, Asia and the Middle East on the design and legislation of taxation systems generally and indirect taxes in particular. Michael served more than 20 years as a Partner of KPMG specialising in both direct and indirect taxes, retiring from the partnership in December 2009.
Current at 30 September 2015
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