This paper addresses the Commissioner of Taxation's statement of principles of 9 June 1999, which he called Changes to trusts leading to the creation of a new trust estate. The author restricts himself to analysing five sentences only in the Commissioner's document, starting with "The ATO has been seeking to clarify when changes to a trust are such that, for income tax purposes, one trust estate comes to an end to be replaced by another."
Miscellaneous
1999
Trust resettlements
Published Date: 26 Aug 1999
Details
- Published By: F. Lister Harrison QC
- Published On:26 Aug 1999
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Miscellaneous
1999
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