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.
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