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Trusts: hot issues paper

Published on 14 Nov 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • present entitlement under unit trusts
  • losses and the rule in Upton V Browne
  • payments to trustees
  • recent cases - Cajkusic; Pearson; CPT Custodian; Raftland; Di Lorenzo.

Author profile

Dr Mark Robertson CTA
Mark Robertson, CTA conducts an Australia-wide practice specialising in revenue and trust law. Mark is listed as a leading tax QC by Chambers & Partners Asia Pacific and listed as ‘Preeminent’ by Doyle’s Guide. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals, as well as foreign investors in relation to proposed and completed domestic and cross-border transactions (including in estate and family law contexts). He has acted for the Commissioner in several s100A cases. - Current at 17 June 2020
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This was presented at Trusts Intensive .

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All you need to know about distributions

Author(s):  Mark REYNOLDS

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