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Changes to trusts leading to the creation of a new trust estate: principles to be applied by the ATO paper

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Published on 06 Dec 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • review of the statement of principles
  • commercial nominees in context
  • recent practical applications by the ATO
  • practical tips on knowing a resettlement when you see it.

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Mark L ROBERTSON
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This was presented at Trusts Intensive Seminar .

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Trust vs. tax accounting income concepts

Author(s):  Ken SCHURGOTT

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Changes to trusts leading to the creation of a new trust estate: principles to be applied by the ATO

Author(s):  Mark L ROBERTSON

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