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CTP custodian – The aftermath paper


This paper considers cases following the High Court's decision in CPT Custodian, including:

  • Halloran v Minister Administering National Parks & Wildlife Act
  • Pearson v FCT
  • Commonwealth Managed Investments Ltd v CSR (WA)
  • CPT Manager Ltd v CSR (NSW)
  • GTN Nominees.

The paper also examines the differing views as to whether a unit holder can have a "beneficial interest" in the trust assets, and will review the provisions dealing with CPT Custodian that have recently been introduced in South Australia.

Author profile:

Hon Ian Gzell AM FTI-Life
Mr Gzell was admitted to the Queensland Bar in 1965 and was appointed Queen's Counsel in 1977. He sat on the Equity Division of the Supreme Court of New South Wales from 2002 until his retirement in 2013. Apart from his other duties, he was the Revenue List Judge. He was admitted as a Barrister in every state and territory of Australia and in New Zealand and Papua New Guinea, with admissions for multiple single causes in Singapore, Fiji and the Solomon Islands. At the Bar, Mr Gzell specialised in revenue law with particular emphasis on international taxation. He was President of The Tax Institute from 1985-1986 and President of the Commercial Law Association of Australia from 1994-1996. He was Chairman of the Society of Trust and Estate Practitioners Australia and of its New South Wales branch from 2007-2013. He was a Council Member of the Society World Wide from 2011-2013. In 2012 Mr Gzell was appointed President of The International Academy of Estate and Trust Law. He has had numerous articles published and is in constant demand as a speaker. Current at 16 February 2015 Click here to expand/collapse more articles by The Hon. Justice Ian GZELL.

This was presented at Eighth (2008) Annual States' Taxation Conference.

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Individual sessions

CPT Custodian – The Aftermath

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Dealing with state and territory anti-avoidance provisions

Author(s):  Mark RICHMOND

Materials from this session:

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