Trusts - Declarations, powers, resettlements, CGT and mismatches of income presentation
Published on 20 Nov 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- facts and issues of Oswal vs FCT
- "declaration of trust" under CGT event E1
- "settlement" under CGT event E1
- CGT event E5 and absolute entitlement
- tax payer Alert TA 2013/1.
Michael Flynn, CTA-Life, is a Barrister specialising in taxation and was National President of The Tax Institute in 2014. He was chair of the organising committee of the National Infrastructure Conference in 2015 and 2016. Michael has appeared before the Federal Court and the High Court in many cases on behalf of both taxpayers and the Commissioner. Michael has been a member of various committees of The Tax Institute for over 20 years, including Victorian State Council (he is a past State Chair) and National Council. He lectures in the postgraduate program at Melbourne University and is President of the Tax Bar Association.
- Current at
17 October 2017