Published on 01 Feb 12
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The word “beneficiary” is used in the Income Tax Assessment Acts in a number of contexts but is not defined. What meaning the word has in the case of a discretionary trust can have significant implications.
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.
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01 October 2016