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Entity Taxation: The Non-Fixed Trust Regime

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Published on 01 Dec 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

If enacted, these measures will have a dramatic impact on trusts and trust structures. On the expectation that the proposals will become law, practitioners should start to consider the possible implications for their clients.

Author profile

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers heads Cowell Clarke’s Tax & Revenue Group. Peter advises and acts for a wide range of public and private companies, as well as the trustees of SMSFs. His areas of expertise include income tax (as it impacts on business and high net worth clients), CGT, GST, state taxes and superannuation law. Peter also undertakes succession planning work and is involved in significant business restructures. Regularly involved in advising SMSF trustees on issues associated with superannuation income streams, he is the co-author of The Tax Institute title, SMSF Income Stream Guide. - Current at 06 June 2017
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