Published on 22 Oct 99
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper will be taking a snapshot look at three recent developments in the taxation of trusts: The Commissioner's statement of what is a resettlement of a trust; The application of the deemed dividend provisions (Div. 7A) to trusts and the Commissioner's disturbing approach to interpretation; The requirements imposed on trustees of closely held trusts to disclose Ultimate beneficiaries.
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