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  Miscellaneous 2007

Tax Treatment of Beneficial Ownership, Equitable Interests and Absolutely Entitled

Source: Victoria

Published Date: 13 Oct 2007

 
This presentation examines the different concepts of ownership and entitlement relevant for tax purposes. Topics covered include:

  • Who is a "beneficial owner"?
  • When does beneficial ownership change?
  • Beneficial ownership v. equitable interests
  • Bare Trusts and absolute ownership with refernce to TR 2004/D25 Buckles cases (1998) and CPT Custodian (2005)
  • Connected or different concepts: "vested and indefeasible interests" and "present entitlement"

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Author(s)

Individual Session

Tax Treatment of Beneficial Ownership, Equitable Interests and Absolutely Entitled

Author(s): Gerry Bean
Materials from this session:

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Details

  • Published By: Gerry Bean
  • Published On:13 Oct 2007
  • Took place at:Mantra Erskine Beach Resort, Lorne

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