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
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 2017