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.
Daniel Smedley CTA
Daniel is a Principal of Sladen Legal. He is a Law Institute of Victoria Accredited Specialist in Tax Law and holds a Master of Taxation. Daniel is the principal author of Trusts Structures Guide published by The Tax Institute and a regular presenter at industry conferences and workshops. Daniel primarily advises businesses and high net worth individuals in relation to business and investment structuring, trusts, succession planning and taxation law. Current at 04 March 2016
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