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  Miscellaneous 2006

How fixed is your trust - can you assume that it will survive a change of the ATO's present view?

Source: National

Published Date: 7 Apr 2006

 

"Fixed Trust" has become a recurrent building block in tax legislation however there are strong suggestions that the concept does not technically work in the manner that is suggested with potentially diabolical consequences in the future including:

  • Where the concept of fixed trust is relied on in tax legislation
  • Where courts are heading - the recent views of the High Court
  • The concerns about the proper legal interpretation
  • If you can't rely on the law can you rely on the Commissioner's discretion?
  • Evolution of the concerns via the NTLG 

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  • Published By: Karen Rooke CTA
  • Published On:7 Apr 2006
  • Took place at:Gold Coast Convention and Exhibition Centre, Broadbeach, Qld

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