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.
Richard F EDMONDS
Current at 27 September 2011
Click here to expand/collapse more articles by Richard F EDMONDS.
Mark L ROBERTSON
Mark is a Barrister at Sir Harry Gibbs Chambers, Ground Floor, Wentworth Chambers. Mark is in his 12th year at the Bar, practising in Brisbane and
Sydney. He acts for and against State and Commonwealth revenue authorities, and has been involved in many recent Trust cases. Mark is a regular presenter for the Taxation Institute and is a member of a number of taxation committees including the Taxation Institute’s State Council
and Education Committee and has published a number of articles.
Current at 12 March 2008 Current at 03 April 2008
Click here to expand/collapse more articles by Mark L ROBERTSON.