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.
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