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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