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Closely held trusts - "UB or not UB?"

Published on 05 Apr 00 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper concentrates on specific aspects of the interpretation and administration of the provisions affecting closely held trusts that will have a practical impact on tax practitioner's clients. There are many intriguing aspects of the legislation, and of claims made for the legislation in the supporting explanatory memoranda. The paper aims to show that taxpayers need not lose heart when faced with the challenge of this legislation.

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Author Photo - David Marks CTA
David Marks CTA
David W Marks QC is a commercial silk specialising in taxation. Current at 21 October 2016 Click here to expand/collapse more articles by David W MARKS.
 
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