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Taxing trusts: entity v conduit - an assessment

Published on 01 Apr 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The proposed "entity taxation" regime for trusts would remove many of the tax advantages for tax-preferred income, and may signal the demise of the discretionary trust, writes the author.

Author profile:

Author Photo - John Glover
Dr John Glover
John is a Barrister practising in Melbourne and part-time Associate Professor in the Faculty of Law at Monash University. John practised as a Barrister in the 1980s, before becoming an academic and writing Commercial Equity: Fiduciary Relationships (1995), Equity, Restitution & Fraud (2004) and over 40 book chapters and refereed journal articles. He re-signed the roll in 2005 and works in the areas of taxation, trusts and equity law. Current at 19 May 2009 Click here to expand/collapse more articles by John GLOVER.
 
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