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Current issues in the taxation of trusts paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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.

Author profile

Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many cases concerning the issue of purpose Australia-wide for taxpayers and for the Commissioner. - Current at 29 November 2017
Click here to expand/collapse more articles by Mark L ROBERTSON.

 

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