Skip to main content
shopping_cart

Your shopping cart is empty

Trust resettlements

Published on 26 Aug 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper addresses the Commissioner of Taxation's statement of principles of 9 June 1999, which he called Changes to trusts leading to the creation of a new trust estate. The author restricts himself to analysing five sentences only in the Commissioner's document, starting with "The ATO has been seeking to clarify when changes to a trust are such that, for income tax purposes, one trust estate comes to an end to be replaced by another."

Author profile:

F. Lister HARRISON QC
Current at 09 June 2009 Click here to expand/collapse more articles by F. Lister HARRISON QC.
 

 

Copyright Statement
click to expand/collapse