Full Record

Tax liability? Unlimited!
Record ID:
44863
Format:
LIJ Article
Year:
2011
Author:
Kooblal, Vijay ;
Source:
LIJ (2011) 85 No 11
Date_of_entry:
29/11/2011
Legislation:
Trustees Act 1958 (Vic)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953
Notes:
As a result of a Queensland appeal decision trustees, including executors of deceased estates, may be held personally liable for tax even where they do not control the trust funds.
Section:
Feature
Cases:
Barkworth Olives Management Ltd v Deputy Commissioner of Taxation (2010) 238 FLR 465; [2010] QCA 080 ; Hardoon v. Belilios [1901] A.C. 118 ;
Month:
November


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