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Kennon v Spry: predicting the future of the discretionary trust in Australian tax law

Published on 01 May 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Whilst Kennon v Spry is a family law and not a tax case, the majority of the High Court of Australia has reconsidered some of the accepted features of the discretionary trust. Tax immunities associated with the 1968 House of Lords’ decision in Gartside v IRC may no longer be secure. Direct implications of Spry’s case for the ITAA97, ITAA36 and the Duties Acts are probed.

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John GLOVER

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