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How fixed is your trust?

Published on 01 Jul 06 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper was written for the Taxation Institute of Australia’s National Convention in April 2006. It examines the “vested and indefeasible interest” test in our taxation legislation, which is perhaps best known in the context of the “fixed trust” provisions but has a number of other roles to play. The paper looks at the different ways in which the test applies in the legislation, the difficulties in its application, and the potential impact of the High Court decision in CPT Custodian Pty Limited v Commissioner of State Revenue on the test.

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Karen ROOKE
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This was presented at 21st National Convention: Beyond the Sea .

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