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More than a matter of trusts
Record ID:
82158
Format:
LIJ Article
Year:
2010
Author:
Cummings, Ray ;
Source:
LIJ (2010) 84 No 5
Date_of_entry:
28/10/2019
Legislation:
Income Tax Assessment Act 1936 (Cth)
Notes:
An Australian Taxation Office draft ruling is likely to have a major impact on family trusts -- TR2009/D8 -- family discretionary trust structures -- unpaid present entitlements
Section:
Practice
Financial Management
Month:
May


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Author:
Kontelj, Srechko ;
Year:
2003
Subject:
Trusts ; Professional Practice ; Taxation ; Unit Trusts ; Partnerships ; Discretionary Trusts ; Federal Commissioner of Taxation v Phillips 78 ATC 4361 ; Fell & Starkey Cases ;
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