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Current issues in the taxation of trusts paper

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Published on 14 Mar 08 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • present entitlement under unit trusts
  • losses and the rule in Upton v Browne
  • payments to trustees
  • recent cases including Cajkusic, Pearson, CPT Custodian, Raftland, and Di Lorenzo.

Author profile

Dr Mark Robertson KC CTA
Mark Robertson KC, CTA conducts an Australia-wide practice specialising in revenue and trust law. Mark is listed as a leading tax KC by Chambers & Partners Asia Pacific and as ‘Preeminent’ by Doyle’s Guide. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals and SMEs, including in estate and family law contexts. - Current at 21 August 2024
Click here to expand/collapse more articles by Mark L ROBERTSON.

 

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