Your shopping cart is empty

Out of the Red: Part IVA: the provisions revisited ; Discretionary trusts: an illusory problem


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.

Author profiles

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.
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many cases concerning the issue of purpose Australia-wide for taxpayers and for the Commissioner. - Current at 29 November 2017
Click here to expand/collapse more articles by Mark L ROBERTSON.


Copyright Statement
click to expand/collapse