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."