Unit trusts: law and lore.
01 Sep 06 |
AUSTRALIAN TAX REVIEW
Issue: Vol. 35 no. 3 2006
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".
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
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