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Tax Treatment of Beneficial Ownership, Equitable Interests and Absolutely Entitled paper

Published on 13 Oct 07 by THE TAX INSTITUTE

This paper examines different concepts of ownership and entitlement that are relevant for tax purposes. Topics covered include:

  • Who is a "beneficial owner"?
  • When does beneficial ownership change?
  • Beneficial ownership v. equitable interests
  • Bare Trusts and absolute ownership with refernce to TR 2004/D25 Buckles cases (1998) and CPT Custodian (2005)
  • Connected or different concepts: "vested and indefeasible interests" and "present entitlement"

Author profile:

Dr Gerard Bean CTA
Gerry is a partner of DLA Phillips Fox and has over 20 years experience in tax. Gerry is head of DLA Phillips Fox's TransTasman Tax Practice and chairs the Law Institute of Victoria’s Tax and Revenue Committee. He has written widely in tax and is a co-author of Trusts: Text and Materials 2007 (CUP). Current at 08 July 2007 Click here to expand/collapse more articles by Gerry BEAN.

This was presented at 46th Victorian State Convention: Feast of Delicacies.

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