A matter of trusts: Continuity of the trust estate: FC of T v Clark
Source: Taxation In Australia Journal Article
Published Date: 1 Mar 2011
Trust law practitioners have been keenly awaiting the judgment in FC of T v Clark. In the decision handed down on 21 January 2011, the Full Court endorsed the application of the principles outlined by the High Court in Commercial Nominees to trust estates for the purposes of Div 6 of Pt III of the ITAA36 and the ITAA97.
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Details
- Published By: Daniel Smedley CTA
- Published On:1 Mar 2011
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