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The Income Tax Assessment Act 1936 - Franked Dividends and Discretionary Trusts seminar paper

Published on 05 May 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

If you have a trust that receives franked dividends the time has come to revisit the issues. These issues might not disappear until major corrections are made to the law, including family trust elections, the practice of fixed/non-fixed trusts, and forgotten lore that may become law (eg the new 207J). This paper will show you the dark holes and direct you back towards the light.

Author profile:

David Raphael CTA
David practised as a Solicitor for more than 30 years and since 1995 has been an active member of the NSW Bar. While a Solicitor he specialised in revenue litigation and other revenue-associated matters and was the instructing solicitor in several high-profile payroll tax cases such as the Terry Sheilds case. He appeared as Counsel in the Denham Constructions case. In stamp duty he was Counsel in the most important land rich case of Tsai Mei-Lan Lee. While a solicitor he was the speaker on Australian revenue law at meetings of the UIA in Quebec, Switzerland and France in various years as well as for the International Bar Association in Singapore in 1987. Current at 20 February 2012 Click here to expand/collapse more articles by David KL RAPHAEL.
 
Individual sessions

Franked Dividends and Discretionary Trusts

Author(s):  David KL RAPHAEL

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