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The rule against perpetuities

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Published on 01 Oct 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The very recent decision of the Federal Court of Tamberlin J in Nemesis Australia Pty Limited v FCT 2005 ATR 4881 has explored a particular point of law which has been concerning trust lawyers for a great many years.

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David Raphael
David Raphael FTIA practised as a Solicitor for more than 30 years and since 1995 has been an active member of the NSW bar. He specialised, whilst a Solicitor, in revenue litigation and other revenue associated matters and was the instructing solicitor in several high profile pay-roll tax cases such as the Terry Sheilds case. He appeared as Counsel in the Denham Constructions case. As a solicitor he was regarded as an expert in conveyancing practice and gave evidence in a number of cases on that subject. He was, whilst a solicitor, the speaker on Australian revenue law at meetings of the UIA in Quebec, Switzerland and France in various years as well as for the International Bar Association in Singapore in 1987. He lectured in advanced revenue law at the University of NSW from 1980?1986 and was visiting lecturer in conveyancing and property law and trusts during that period. David is an editor of Hill on the Duties Act - Current at 20 February 2012
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