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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.

Author profile

Dr John Glover
Photo of author, John GLOVER John is a Barrister practising in Melbourne and part-time Associate Professor in the Faculty of Law at Monash University. John practised as a Barrister in the 1980s, before becoming an academic and writing Commercial Equity: Fiduciary Relationships (1995), Equity, Restitution & Fraud (2004) and over 40 book chapters and refereed journal articles. He re-signed the roll in 2005 and works in the areas of taxation, trusts and equity law. - Current at 23 May 2017
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