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Instruments of variation of beneficiaries: the revenue has tripped over Lord Simonds' foot

Publication date: 01 Mar 96 | Source: AUSTRALIAN TAX REVIEW

Issue: Vol 25 No 1

Pages: pp 19 - 34

Abstract:
This article repudiates the "change in beneficial interests' test of the resettlement of the discretionary trust by showing that it is no longer correct in today's terms: that is, there is no difference between the "beneficial interests" of the takers in default and the discretionary object.

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Author profile

Dr Mark Robertson CTA
Mark Robertson, CTA conducts an Australia-wide practice specialising in revenue and trust law. Mark is listed as a leading tax QC by Chambers & Partners Asia Pacific and listed as ‘Preeminent’ by Doyle’s Guide. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals, as well as foreign investors in relation to proposed and completed domestic and cross-border transactions (including in estate and family law contexts). He has acted for the Commissioner in several s100A cases. - Current at 17 June 2020
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