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Out of the Red: Part IVA: the provisions revisited ; Discretionary trusts: an illusory problem
Published on 01 Sep 96 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Two summaries of articles from the Red Edition of Taxation in Australia. In the first, the author writes that decisions in two recent cases show that the Australian Taxation Office had displayed suspect judgement in the assessment and determination process, putting the taxpayer to unnecessary cost. In the second, the author argues that the s 99A "present entitlement" dilemma is more perceived than real for trustees and contends that their attempts to fix it may lead to dangerously ineffective "solutions" - perhaps even breach of trust.
Author profiles
Dr Mark Robertson KC CTA
Mark Robertson KC, CTA conducts an Australia-wide practice specialising in revenue and trust law. Mark is listed as a leading tax KC by Chambers & Partners Asia Pacific and as ‘Preeminent’ by Doyle’s Guide. He has appeared for commonwealth and state revenue authorities, Australia’s leading corporate groups, high net wealth individuals and SMEs, including in estate and family law contexts. - Current at 21 August 2024
The Hon. Richard Edmonds AM, SC
Justice Edmonds was appointed to the Federal Court of Australia in May 2005. At that time he was a practising Barrister at the New South Wales Bar. He graduated from the University of Sydney with a Bachelor of Arts and Master of Laws. After 15 years in practice as a Solicitor, he was called to the New South Wales Bar in 1985. He was appointed Senior Counsel in 1995. - Current at 13 September 2011
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