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Tax cases: A distribution of trust assets: Oswal v FCT

Published on 01 Sep 13 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Has either CGT event E1 or E5 occurred when a trustee of a discretionary trust resolves to distribute a trust asset to a beneficiary but has not transferred it?

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Michael NORBURY
Current at 27 September 2011 Click here to expand/collapse more articles by Michael NORBURY.
 

 

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