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A matter of trusts: Continuity of the trust estate: FC of T v Clark

Published on 01 Mar 11 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Trust law practitioners have been keenly awaiting the judgment in FC of T v Clark. In the decision handed down on 21 January 2011, the Full Court endorsed the application of the principles outlined by the High Court in Commercial Nominees to trust estates for the purposes of Div 6 of Pt III of the ITAA36 and the ITAA97.

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Daniel Smedley CTA
Daniel Smedley, CTA enjoys solving complex taxation and trust law issues for private enterprise clients. He is also a trusted confidant in planning the succession of his client’s personal and business affairs. Daniel is a Chartered Tax Advisor with The Tax Institute, accredited as a specialist in Taxation Law with the Law Institute of Victoria, and the principal author of the Trust Structures Guide, recognised by The Tax Institute as "the leading resource for anyone advising on trusts, structuring and planning issues". In both 2016 and 2017, Daniel was named one of Australia's “Best Lawyers of the Year” in the practice of tax law. The list is compiled by Best Lawyers and published in the Australian Financial Review. Daniel has also been recognised in Doyles Guide as a recommended tax lawyer in 2016 and 2017. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 21 September 2018
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