Out of the Red: Part IVA: the provisions revisited ; Discretionary trusts: an illusory problem
Publication date: 01 Sep 96
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Abstract:
Two summaries of articles from the Red Edition of Taxation in Australia.
In the first, the author writes that decisions in two recent cases show that the Australian Taxation Office had displayed suspect judgement in the assessment and determination process, putting the taxpayer to unnecessary cost.
In the second, the author argues that the s 99A "present entitlement" dilemma is more perceived than real for trustees and contends that their attempts to fix it may lead to dangerously ineffective "solutions" - perhaps even breach of trust.
Author profiles:
Justice
Richard Edmonds FTIA
Justice Edmonds was appointed to the Federal Court of Australia in May 2005. At that time he was a practising Barrister at the New South Wales Bar. He graduated from the University of Sydney with a Bachelor of Arts and Master of Laws. After 15 years in practice as a Solicitor, he was called to the New South Wales Bar in 1985. He was appointed Senior Counsel in 1995.
Current at 13 September 2011
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Justice Edmonds was appointed to the Federal Court of Australia in May 2005. At that time he was a practising Barrister at the New South Wales Bar. He graduated from the University of Sydney with a Bachelor of Arts and Master of Laws. After 15 years in practice as a Solicitor, he was called to the New South Wales Bar in 1985. He was appointed Senior Counsel in 1995.
Current at 13 September 2011
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Mark Robertson FTIA
Mark Robertson, FTIA, is a Barrister in Brisbane and Sydney and is in his fifteenth year at the Bar. He acts for and against state and Commonwealth revenue authorities, and has been involved in many Part IVA cases. Mark is a regular presenter for The Tax Institute and has published a number of articles.
Current at 01 March 2012
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Mark Robertson, FTIA, is a Barrister in Brisbane and Sydney and is in his fifteenth year at the Bar. He acts for and against state and Commonwealth revenue authorities, and has been involved in many Part IVA cases. Mark is a regular presenter for The Tax Institute and has published a number of articles.
Current at 01 March 2012
Click here to expand/collapse more articles by Mark L ROBERTSON.
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