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A matter of trusts: Payment of a non-assessable amount to an owner of discretionary units and CGT event E4

Published on 01 Sep 13 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Caution should be exercised when adopting the view that the payment of a non-assessable amount to an owner of discretionary trust units will not trigger a liability to CGT event E4.

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Delphine TAN

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