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