Published on 29 Mar 00
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
Yet another Act in the "A New Tax System" series is making life difficult for those situations where a trust distributes to another trust - A New Tax System (Closely Held Trusts) Act 1999. This paper covers the implications of the new legislation regarding lodgment of statements, objections and amendments, beneficiaries and minors.
Roger is a Tax Consulting partner at Barrington Partners prior to which he was with two international firms of Chartered Accounts and the Australian Taxation Office. Roger has been personally involved in obtaining several product rulings and through his involvement in the National Tax Practitioners Committee of the Institute of Chartered Accountants is also actively involved in the consultative and lobbying process of that body. Roger is a regular and sought after speaker for the Institute and other professional bodies.
Current at 5 December 2006
- Current at
07 December 2006