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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
Current at 20 October 2010 Click here to expand/collapse more articles by Daniel SMEDLEY.
 

 

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