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Published on 19 Aug 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
what is the rationale for the rule?
current Australian rap position and relevance for trusts in 2010
long-term risks for 80 year trusts: CGT events E5
South Australian position: rule against perpetuities has been abolished
domiciling a trust in South Australia
changing the domicile of existing trust.
Michael Butler FTIA is a Partner at Finlaysons' Tax & Revenue Group. Michael advises both domestic
and foreign clients on federal, international and state tax matters, and has a special interest in property tax
issues. Michael is the author of the book "Australian Federal Company Taxation" and a regular contributor to Taxation
Institute of Australia events. Current at 23 March 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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