Published on 09 Feb 04
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- what is better - beneficiary loan accounts v.
beneficiary entitlement accounts
- changes to sec 109UB - what you need to know
- how far you can go in correcting wrong accounts.
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner.
- Current at
24 May 2017