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Changes to trusts leading to the creation of a new trust estate: principles to be applied by the ATO paper
Published on 06 Dec 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Topics covered in this paper include:
- review of the statement of principles
- commercial nominees in context
- recent practical applications by the ATO
- practical tips on knowing a resettlement when you see it.
Author profile
Dr Mark Robertson CTA
Mark Robertson, CTA conducts an Australia-wide practice specialising in revenue and trust law. Mark is listed as a leading tax QC by Chambers & Partners Asia Pacific and listed as ‘Preeminent’ by Doyle’s Guide. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals, as well as foreign investors in relation to proposed and completed domestic and cross-border transactions (including in estate and family law contexts). He has acted for the Commissioner in several s100A cases. - Current at 17 June 2020
This was presented at Trusts Intensive Seminar .
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Changes to trusts leading to the creation of a new trust estate: principles to be applied by the ATO
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