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Trust estates - who's entitled

Published on 01 Dec 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Richardson v FCT [2001] FCA 1354. This case is an appeal from a single judgement in the Federal Court to the Full Federal Court regarding whether the Tribunal had erred in identifying the amount of income of the trust estate for tax purposes, and whether the tribunal had erred in holding that the taxpayer was 'presently entitled' to a share of the income of the trust estate.

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Caryn BOTTANI

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