Tax tips: “Beneficiary” - What does it mean?
Publication date: 01 Feb 12
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Abstract:
The word “beneficiary” is used in the Income Tax Assessment Acts in a number of contexts but is not defined. What meaning the word has in the case of a discretionary trust can have significant implications.
Author profile:
John GaalTaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia.
Current at 01 February 2012
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