Discretionary trusts: an illusory problem
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Published on 01 Aug 96 by "THE TAX SPECIALIST" JOURNAL ARTICLE
The author argues that the s 99A "present entitlement" dilemma is more perceived than real for trustees and contends that their attempts to fix it may lead to dangerously ineffective "solutions" - perhaps even breach of trust
Author profile
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. - Current at 30 August 2017More by Mark L ROBERTSON
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Click here to expand/collapse more articles by Mark L ROBERTSON.
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© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.