Published on 21 Oct 99
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper goes through how trusts have been treated, the number of ways that any loop-holes have been corrected so far. Loop-holes such as anti avoidance measures, division 45, Pt IVA - these have been dealt with by the courts. The parliament has also closed a number of loop-holes such as with Division 7A.
Current at 14 September 2011
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