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A matter of trusts: Deemed to be a “fixed trust” – draft guidelines

Published on 01 Dec 16 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

PCG 2016/D16 provides guidance in relation to what the Commissioner will consider when exercising his discretion to treat a trust as a “fixed trust”.

Author profile

Daniel Smedley CTA
Daniel is a Principal of Sladen Legal. He is a Law Institute of Victoria Accredited Specialist in Tax Law and holds a Master of Taxation. Daniel is the principal author of Trust Structures Guide published by The Tax Institute and a regular presenter at industry conferences and workshops. Daniel primarily advises businesses and high net worth individuals in relation to business and investment structuring, trusts, succession planning and taxation law. - Current at 25 September 2017
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