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The Taxation of Trusts "The New Section 109UB" presentation

Published on 18 Mar 04 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation analyses the impact of the legislation on more common trust transactions and considers what remedial opportunities are available for transaction entered into since the Treasurer's announcements of 12 December 2002 foreshadowing the repeal and replacement of s109UB.

Author profile:

Colin MUNRO
Colin is a Director in the firm Munro Doig, lawyers of West Perth, and has been a partner in large firms in Johannesburg and Perth. He holds the degrees BA, LLB and a (postgraduate) Higher Diploma in Tax Law. He is admitted to practice in Western Australia and the High Court of Australia. He practises in all aspects of revenue law and trusts. His practice focuses on the structuring of entities and transactions.
Current at 30 March 2005
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This was presented at Trusts Distributions - The new 's109UB'.

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