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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

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2007

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