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Published on 01 Feb 96 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This current topic article covers the issue of the proposed trust loss provisions of Taxation Laws Amendment Bill (No 4) 1995. Comments on the provisions are provided by practitioners Rodney Rosenblum, Peter Riley and Michael Evans. The faults of the proposed trust loss provisions are discussed and the implications of adopting a trust structure are also considered

Author profiles

Peter Riley
Peter is a Senior Partner in the Tax Consulting Division of Pitcher Partners Melbourne. He has considerable experience in advising large companies, high wealth individuals, their families and their businesses, on investing in and outside of Australia. He joined one of Pitcher Partners’ predecessor firms and was admitted to partnership in 1987 and now specialises in taxation issues in relation to property development, corporate advisory, funds management, high wealth families and estate planning. Peter has impressive current and past appointments with a number of institutions and is currently the Chair of the Victorian Division of the Tax Institute. He is also a member of the Institute’s Education Advisory Board and a member of the Monash University Department of Business Law and Taxation External Advisory Committee. - Current at 30 July 2007
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Rodney ROSENBLUM
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Michael Evans
Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include: • a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and • a member of the design and examinations panel of the Taxation Institute’s CTA3 panel; • The General Editor of the Australian GST journal. Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for: • The Australian and State Treasuries; • The International Taxation and Investment Centre’s missions in Myanmar; and • The Canadian Ministry of Finance - Current at 26 April 2017
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