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Published on 28 Aug 2008
| Took place at Leonda by the Yarra, Hawthorn
Part of the Breakfast Club Series, this event was also held on the 29 September 2008 at the Mercure Hotel in Geelong.
Aimed at anyone advising on or working with trusts, this event examined several questions in relation to the High Court's Raftland decision.
Author(s): John GLOVER This presentation examines the following questions in the context of the High Court decision in Raftland and what that decision means for trust practices and distributions generally: do we really need the trust loss measures and other complicated tax legislation after the High Court decision in Raftland?are some trust distributions simply ineffective shams under common law principles?if so, who gets taxed when a sham distribution is struck down: the trustee, the other beneficiaries named in the distribution minute or the default beneficiaries?do the answers to these questions depend on a better worded trust deed or trust distribution minute?
Materials from this session:
Sham trust distributions presentation $15.00 - non member price shopping_cart Add to cart
Raftland Pty Ltd v Commissioner of Taxation  HCA 21 paper $75.00 - non member price shopping_cart Add to cart
shopping_cart Add all items to cart - $72.00
This presentation examines the following questions in the context of the High Court decision in Raftland and what that decision means for trust practices and distributions generally:
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