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Capital and Income - the meaning of those concepts for the purposes of the law of trusts seminar paper

Published on 12 Aug 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- capital/income distinction in trust law
- capital/income beneficiaries
- CGT events - subdivision E.

Author profile

Michael Evans CTA
Photo of author, Michael EVANS Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include: • a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and • a member of the design and examinations panel of the Taxation Institute’s CTA3 panel; • The General Editor of the Australian GST journal. Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for: • The Australian and State Treasuries; • The International Taxation and Investment Centre’s missions in Myanmar; and • The Canadian Ministry of Finance - Current at 22 May 2017
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This was presented at Trusts Intensive .

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Individual sessions



Taxation of Foreign Trusts

Author(s):  Lee BURNS

Materials from this session:

Further details about this event:

 

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