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When can a beneficiary bring an action on behalf of a trust?

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

Pearson v Commissioner of Taxation [2001] FCA 1427 (11 October 2001). The background to this case was an assessment issued to the trustee of the Jancy Trust (the trust) increasing the assessable income of the trust for the 1991 tax year by an amount of $2.56 million.

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Annamaria CAREY

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