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  Miscellaneous 1999

Trust resettlements

Published Date: 26 Aug 1999

 

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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."
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  • Published On:26 Aug 1999

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 1999

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