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Ineffective changes of trustees and consequent breach of trust by the trustee de son tort

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

Whether or not outgoings in breach will be deductible to the trustee in computing its taxable income.

Author profile:

David Raphael CTA
David practised as a Solicitor for more than 30 years and since 1995 has been an active member of the NSW Bar. While a Solicitor he specialised in revenue litigation and other revenue-associated matters and was the instructing solicitor in several high-profile payroll tax cases such as the Terry Sheilds case. He appeared as Counsel in the Denham Constructions case. In stamp duty he was Counsel in the most important land rich case of Tsai Mei-Lan Lee. While a solicitor he was the speaker on Australian revenue law at meetings of the UIA in Quebec, Switzerland and France in various years as well as for the International Bar Association in Singapore in 1987. Current at 20 February 2012 Click here to expand/collapse more articles by David KL RAPHAEL.
 
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