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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:

Author Photo - Michael Flynn QC CTA-Life
Michael Flynn QC CTA-Life
Michael is a Barrister specialising in taxation, is the immediate past National President of The Tax Institute. 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. Current at 02 June 2015 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

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