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Capital and Income - the meaning of those concepts for the purposes of the law of trusts seminar paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 12 Aug 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- capital/income distinction in trust law
- capital/income beneficiaries
- CGT events - subdivision E.

Author profile

Michael Evans
Photo of author, 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
Click here to expand/collapse more articles by Michael EVANS.

 

This was presented at Trusts Intensive .

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Individual sessions

Taxation of Income

Author(s):  John ROSS

Materials from this session:

Taxation of Capital

Author(s):  Michael EVANS

Materials from this session:

Trusts and Value Shifting

Author(s):  Kevin J MUNRO

Materials from this session:

Taxation of Foreign Trusts

Author(s):  Lee BURNS

Materials from this session:

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