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Current issues in the taxation of trusts paper

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:

Author Photo - Mark Robertson CTA
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Current at 02 June 2015 Click here to expand/collapse more articles by Mark L ROBERTSON.
 

This was presented at 23rd National Convention.

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