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Tax cases: Trust distribution resolutions, are yours effective?

Published on 01 Sep 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In Pearson v Commissioner of Taxation [2006] FCAFC 111, the Court provided instructive discussion in relation to whether a beneficiary of a unit trust is presently entitled to a share of the income of a trust estate.

Author profiles:

Keith HARVEY
Keith, a Principal of Ambry Legal, specialises in tax advice principally in GST and Consolidation. He has presented a number of seminars for the Tax Institute on GST and written several GST articles for Taxation in Australia.
Current at May 2008
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Anna TANG

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