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

Published on 13 Oct 07 by THE TAX INSTITUTE

This presentation examines the different concepts of ownership and entitlement 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:

Gerry BEAN
Current at 17 June 2009 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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