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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:

Damien BOURKE
Damien works for Ernst & Young.
Current at 1 April 2014
Click here to expand/collapse more articles by Damien BOURKE.
 
Daniel Byrne
Daniel works for Ernst & Young. Current at 01 May 2010
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