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Discretionary trusts: an illusory problem

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 24 May 2017
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