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Unit trusts: law and lore.

Publication date: 01 Sep 06 | Source: AUSTRALIAN TAX REVIEW

Issue: Vol. 35 no. 3 2006

Pages: pp.185-199

Abstract:
The recent consideration of the fiscal implications of trust relationships in Australian courts, including the High Court, has raised a number of issues as to the relationship between trust law concepts and the language of tax statutes. This article explores that relationship, with special regard to what are called "unit trusts".

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Author profile

Anthony Slater
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. - Current at 21 October 2016
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