Beneficiaries' rights re-examined: a sterile debate takes on practical significance
01 Oct 95 |
"AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
Issue: Vol. 12, no 4
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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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