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Water into wine?

Published on 01 May 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

An optimistic analysis of the new section 109UB and CGT control test for discretionary trusts

Author profile

Prof Gordon Cooper CTA Life
Gordon is a Chartered Accountant in sole practice at Cooper & Co. He is an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he is an author of the Australian CGT Handbook, now in its seventh edition. - Current at 05 June 2017
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