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Closely held trusts - "UB or not UB?"

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Published on 05 Apr 00 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper concentrates on specific aspects of the interpretation and administration of the provisions affecting closely held trusts that will have a practical impact on tax practitioner's clients. There are many intriguing aspects of the legislation, and of claims made for the legislation in the supporting explanatory memoranda. The paper aims to show that taxpayers need not lose heart when faced with the challenge of this legislation.

Author profile

David Marks KC CTA
David Marks KC, CTA is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013, and is on TTI’s Editorial Board. David also serves on the disciplinary panel of an international practitioner association. - Current at 10 July 2023
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