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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 Current at 07 May 2008 Click here to expand/collapse more articles by Keith HARVEY.
 
Anna TANG
Current at 25 June 2009 Click here to expand/collapse more articles by Anna TANG.

 

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