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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:

Author Photo - Mark Robertson CTA
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Current at 02 June 2015 Click here to expand/collapse more articles by Mark L ROBERTSON.
 

This was presented at Trusts Intensive Seminar.

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