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Maintaining identity: the conduit theory of the taxation of trust income

Published on 01 May 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This paper examines the ability of a trust to maintain the identity and character of income that has flowed through it to a beneficiary, the so called "conduit theory". A number of cases have cast unresolved doubts on the universal assumption that a trust acts as a conduit to maintain the identity of income that flows through it.

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Gordon LONGHOUSE

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