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Tax cases: Trust distribution resolutions, are yours effective?


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 01 May 2008
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Anna Tang
Anna Tang • Senior Associate, Commercial Anna is a senior associate in the Tax and Revenue team of Maddocks. Anna has more than 7 years' experience in taxation (income tax, GST and stamp duty) and commercial law. Anna's clientele has been predominately made up of small to medium enterprises ranging from information technology to property developers and their accountants and financial advisors. With a strong technical knowledge, Anna regularly provides direct and indirect tax advice on structuring of businesses and transactions, mergers and acquisitions, corporate reorganisations, sale of businesses, joint ventures and property developments, succession planning and liquidations. - Current at 21 October 2011
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