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Clark v Commissioner of Taxation: Ensuring trust continuity by avoiding trust "fault lines"

Published on 01 May 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The decision of Clark was handed down by the Federal Court in November 2009 and rejected the Australian Tax Office's attempts to confine the principles enunciated by the High Court of Australia in Commissioner of Taxation v Commercial Nominees of Australia Ltd to superannuation trust deeds. Clark provides guidance as to when a new trust will be created and contains some notable judicial comment, particularly in relation to trading trusts.

Author profiles:

Daniel BYRNE
Current at 13 May 2010
 
Damien BOURKE
Damien works for Ernst & Young.
Current at 1 April 2014 Current at 18 June 2014 Click here to expand/collapse more articles by Damien BOURKE.

 

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