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Beneficiaries' rights re-examined: a sterile debate takes on practical significance

Publication date: 01 Oct 95 | Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Issue: Vol. 12, no 4

Pages: pp.485-531

Abstract:
The author debates the issue of whether a beneficiary owns trust property in equity, or is interest properly characterised only as a chose in action to compel the trustee to perform its obligations. The author revisits this debate from a fresh perspective by recent developments in the law.

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Author profile

Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. - Current at 12 April 2017
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