Published on 01 Sep 96
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Two summaries of articles from the Red Edition of Taxation in Australia.
In the first, the author writes that decisions in two recent cases show that the Australian Taxation Office had displayed suspect judgement in the assessment and determination process, putting the taxpayer to unnecessary cost.
In the second, the author argues that the s 99A "present entitlement" dilemma is more perceived than real for trustees and contends that their attempts to fix it may lead to dangerously ineffective "solutions" - perhaps even breach of trust.
Justice Richard Edmonds CTA
Justice Edmonds was appointed to the
Federal Court of Australia in May 2005. At that time he was a
practising Barrister at the New South Wales Bar. He graduated
from the University of Sydney with a Bachelor of Arts and Master of
Laws. After 15 years in practice as a Solicitor, he was called to the
New South Wales Bar in 1985. He was appointed Senior Counsel
in 1995. Current at 13 September 2011
Click here to expand/collapse more articles by Richard F EDMONDS.