Published on 12 Aug 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- controlled foreign trusts
- foreign investment funds
- transferor trusts (Div 6AAA)
- deemed present entitlement (ss 96A - 96B).
Lee Burns is Professor in Taxation Law, Faculty of Law, University of Sydney, specialising in international and comparative tax law. Lee is the author of Controlled Foreign Companies: Taxation of Foreign Income (1992) and co-author of Interests in Non-Resident Trusts: A Review of Conflicting Regimes (1997). Lee has authored many papers and articles on international tax and has advised Treasury and the Board of Taxation on the reform of Australia's anti-deferral regimes. Lee was the 2007 recipient of the Graham Hill Award for contribution to the Australian tax profession. Current at 02 January 2012
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