Published on 01 Feb 14
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Discretionary trusts (including testamentary trusts) are popular business, investment and tax planning vehicles and can be obtained “off-the-shelf”. Tax practitioners must be aware of the wider context of such trusts. Some recent decisions of interest are noted.
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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