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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:

Francis Harrison ATI
Lister Harrison QC, of the Brisbane Bar, was senior counsel for the unsuccessful respondents in Broadbeach Properties. Current at 01 October 2008 Click here to expand/collapse more articles by F. Lister HARRISON QC.
 
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