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Continuing controversy post Cajkusic

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Published on 01 Dec 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

For many tax professionals the Full Federal Court’s decision in Cajkusic followed by the High Court’s rejection of the Commissioner’s application for special leave to appeal appeared to clarify a number of contentious issues regarding the taxation of the income of trusts. However the decision impact statement released by the Commissioner on 12 September 2007 has again clouded the issue.

Author profile

Ronald Jorgensen CTA
Ron Jorgensen, CTA, principally consults on Commonwealth and State tax laws, tax dispute resolution and compliance enforcement. Ron specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax sensitive commercial and property transactions. Ron is an Accredited Specialist Tax Law and member of the Tax Law Advisory Committee with the Law Institute of Victoria. He is a member of the Law Institute of Victoria and The Tax Institute. Ron is a member of the Tax Technical Committee (Vic), a member and former chair of the States Taxes Committee (Vic) and former representative of the Victorian State Taxes Consultative Council for The Tax Institute. Ron is a member of the Property Council of Australia Tax Committee (Victorian Division). Ron was recognised by Doyle’s Guide as a Recommended Tax Lawyer for 2015, 2016, 2017 and 2018 and as a Leading Tax Lawyer for 2020 and in Best Lawyers Australia 2021. - Current at 16 December 2020
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