Published on 01 Sep 06
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In Pearson v Commissioner of Taxation  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.
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.
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