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Tax case: Default beneficiaries beware!

Published on 01 Jun 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Full Federal Court [2005] FCAFC 39 has delivered its judgement in an appeal from Spender J's decision in Ramsden v FCT [2004] FCA 632. The principal issue for determination in the appeal was whether the respondents validly and effectively disclaimed their entitlement to a share of the income in the Steve Hart Family Trust such that no liability to tax should be imposed on the respondents under s 97 of the ITAA 36 for the year ended 30 June 1996.

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Luke FULLAGAR

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