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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 conducts an Australia-wide practice specialising in revenue and trust law, Mark is listed as a leading tax QC by Chambers & Partners Asia Pacific 2019 and listed as ‘Preeminent’ by Doyle’s Guide 2018. 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). - Current at 26 June 2019
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