Inadequacies of trust income provisions exposed again.
11 Jan 07 |
AUSTRALIAN TAX WEEK
Issue: iSSUE 1 2007
The recent Full Federal Court decision in Cajkusic & Anor v FC of T (No 2) 2006 ATC 4752 (now the subject of a special leave application in the High Court) has highlighted once again the major problems associated with the taxation of trust income as prescribed under Div 6 of ITAA 36.
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Michael is Associate Professor of Law at the University of Western Sydney.
- Current at
01 February 2015