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Trust law income: taxpayer entitled to his profit

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

The AAT made a factual determination, in a recent case, as to what constituted the trust law income of a trust estate so that the assessable income of a beneficiary of the net trust income could be determined.

Author profile:

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004 Click here to expand/collapse more articles by Annamaria CAREY.
 
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