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Taxing trusts: entity v conduit - an assessment

Published on 01 Apr 99 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Proposals outlined in the Government's tax reform program would remove the flow-through advantages that have mostly accounted for the widespread use of trusts. The author explores the rationales and questions the justification for taxing the Australian trust device.

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Author Photo - John GLOVER
John GLOVER

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