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Entity Taxation: The Non-Fixed Trust Regime

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Published on 01 Dec 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

If enacted, these measures will have a dramatic impact on trusts and trust structures. On the expectation that the proposals will become law, practitioners should start to consider the possible implications for their clients.

Author profile

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers, CTA, heads Cowell Clarke’s Tax & Revenue, Superannuation and Private Client practice groups. Peter advises and acts for a wide range of public and private companies and high net worth individuals and families. Peter’s areas of expertise include income tax (as it impacts on business and high net worth clients), capital gains tax, goods and services tax, state taxes, trust law and superannuation law. Peter has published numerous papers on trust structures and has considerable experience in this area. Peter is also a co-author of the Tax Institute’s SMSF Income Stream Guide and Cowell Clarke’s Australian Agribusiness Advisers’ Guide. - Current at 16 April 2024
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