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Discretionary and unit trusts: some commercial aspects

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Published on 18 Oct 96 by TASMANIAN DIVISION, THE TAX INSTITUTE

This convention paper looks at some commercial aspects of using discretionary and unit trusts, and, in particular, highlights the types of issues which need to be considered to use a trust effectively, and to avoid tax or stamp duty problems.

Author profile

Domenic Carbone CTA
Domenic Carbone CTA Domenic has been a full-time lecturer primarily in taxation law since joining The University of Adelaide. He lectures tax courses at both undergraduate and graduate level, as well as business law in the University’s MBA Program. His background in taxation law extends beyond academia and includes experience in both the private and public sectors. Prior to his appointment as a lecturer, Domenic was a Tax Manager with a "Big 6" accounting firm where he was mainly involved in the tax consulting, tax audit and indirect tax areas. Domenic had previously worked for several years in the Australian Tax Office where he held a number of positions, including Legal Officer, Appeals and Review Officer and Personal Assistant to the Deputy Commissioner of Taxation. Academic Qualifications: • LLM (Commercial) • GDLP • LLB Professional Designations: • Chartered Tax Advisor (CTA) - Current at 25 August 2020
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