Published on 01 Apr 07
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The trust relationship percolates through most business and investment transactions in all modern common law countries. In Australia substantial wealth - probably the greater part of private wealth, including the ownership of company shares, outside the private ownership of housing and of superannuation funds - is held under trusts.
Bernard is a Melbourne based lawyer who specialises in advising on complex
federal tax issues and tax audits. He has practised as a tax counsel to a then “Big
8" chartered accounting firm, a large bank and a major insurance group and advised federal state and foreign governments on tax law. Bernard has published numerous books and articles on taxation law, including the new ‘Trusts & Estates: Taxation and Practice’ book published by the Taxation Institute.
Current at 25 October 2007
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