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Tax tips: “Beneficiary”

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

The decision of Bennett J in Yazbek v FCT considers two issues: The jurisdiction of the Federal Court in relation to a decision of the AAT on a preliminary point of law, and the meaning of the word “beneficiary” in the context of the time limits for amending an assessment.

Author profile:

John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia. Current at 01 October 2016 Click here to expand/collapse more articles by TAXCOUNSEL.
 
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