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 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