shopping_cart

Your shopping cart is empty

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.

Author profile

Michael Flynn QC CTA-Life
Photo of author, Michael FLYNN 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 10 February 2017
Click here to expand/collapse more articles by Michael FLYNN.

 

Individual sessions

Trusts - Declarations, powers, resettlements, CGT and mismatches of income

Author(s):  Michael FLYNN

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse