Published on 14 Mar 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- present entitlement under unit trusts
- losses and the rule in Upton v Browne
- payments to trustees
- recent cases including Cajkusic, Pearson, CPT Custodian, Raftland, and Di Lorenzo.
Mark L ROBERTSON
Mark is a Barrister at Sir Harry Gibbs Chambers, Ground Floor, Wentworth Chambers. Mark is in his 12th year at the Bar, practising in Brisbane and
Sydney. He acts for and against State and Commonwealth revenue authorities, and has been involved in many recent Trust cases. Mark is a regular presenter for the Taxation Institute and is a member of a number of taxation committees including the Taxation Institute’s State Council
and Education Committee and has published a number of articles.
Current at 12 March 2008 Current at 03 April 2008
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