Miscellaneous 2008

Raftland Pty Ltd v Commissioner of Taxation [2008] HCA 21

Source: Victoria

Published Date: 28 Aug 2008


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This paper examines the following questions in the context of the High Court decision in Raftland and what that decision means for trust practices and distributions generally:

  • do we really need the trust loss measures and other complicated tax legislation after the High Court decision in Raftland?
  • are some trust distributions simply ineffective shams under common law principles?
  • if so, who gets taxed when a sham distribution is struck down: the trustee, the other beneficiaries named in the distribution minute or the default beneficiaries?
  • do the answers to these questions depend on a better worded trust deed or trust distribution minute?

Individual Session

Raftland Pty Ltd v Commissioner of Taxation [2008] HCA 21

Author(s): John Glover
Materials from this session:


  • Published By: John Glover
  • Published On:28 Aug 2008
  • Took place at:Leonda by the Yarra, Hawthorn

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Miscellaneous 2008

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