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Family Trusts - Corporate Beneficiaries

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Published on 16 Jun 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics include: trusts and division 7A; Section 108; ATT case 10,636; dividends generally; division 7A; stamp duty; Section 109UB.

Author profile

John Middleton CTA
John Middleton, CTA, is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. He also worked in Policy and Law Design within the ATO. Prior to this, he had over 20 years in the private sector at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax, as well as trust and corporate law. While in private practice John was listed in Doyle’s and Best Lawyers in respect of revenue law matters. - Current at 11 September 2025
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Family Trusts - Corporate Beneficiaries

Author(s):  John MIDDLETON

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