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A matter of trusts: Presumption of regularity to the rescue?

Published on 01 Mar 18 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Can the presumption of regularity “cure” defects in a trust’s chain of documents? A couple of SMSF cases suggest it could (in certain circumstances).

Author profiles

Philip Broderick CTA
Phil Broderick, CTA, is a principal of Sladen Legal and heads its Superannuation team. He is member of a number of superannuation-related committees. This includes being the chair of The Tax Institute’s Superannuation Committee and the chair of SISFA’s Technical Committee. He is also a member of number of the ATO’s superannuation liaison groups, including the Superannuation Industry Relationship Network (SIRN) and the Superannuation Industry Stewardship Group (SISG). He is also heavily involved in liaising with Treasury and the ATO in relation to the implementation of new superannuation laws and administrative practices. Phil is listed in the 2020 Best Lawyers for Superannuation Law in Australia. Phil’s areas of practice include superannuation, estate planning and succession, duties and state taxes, trusts, federal tax and business structuring. He is a regular author and presenter. His articles have featured in The Tax Institute’s Taxation in Australia journal and CCH’s Super News. He has presented at seminars and conferences conducted by The Tax Institute, the Television Education Network, Legalwise and various accounting bodies. - Current at 31 October 2019
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Milton Louca
Milton is a Graduate Lawyer Sladen Legal.
Current at 1 March 2018
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