Published on 01 Sep 03
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article outlines the Commissioner's perspective on transfer of assets between discretionary trusts, patent maintenance costs, deemed private company dividends, marriage breakdown rollover relief, attribution of personal services income, and instalment sales. It also covers a government initiative to define the concept of a charity and examines some recent case decisions on rectification and personal services income.
- Current at
28 June 2005