Miscellaneous 2010

Clark v Commissioner of Taxation: Ensuring trust continuity by avoiding trust "fault lines"

Source: Taxation In Australia Journal Article

Published Date: 1 May 2010

The decision of Clark was handed down by the Federal Court in November 2009 and rejected the Australian Tax Office's attempts to confine the principles enunciated by the High Court of Australia in Commissioner of Taxation v Commercial Nominees of Australia Ltd to superannuation trust deeds. Clark provides guidance as to when a new trust will be created and contains some notable judicial comment, particularly in relation to trading trusts.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2010

Share this page