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Inadequacies of trust income provisions exposed again.

Publication date: 11 Jan 07 | Source: AUSTRALIAN TAX WEEK

Issue: iSSUE 1 2007

Pages: PP.1-2


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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Author profile

Michael Blissenden
Michael is Associate Professor of Law at the University of Western Sydney. - Current at 01 February 2015
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