Relevant bibliographies by topics / Trusts and trustees Taxation Australia

Academic literature on the topic 'Trusts and trustees Taxation Australia'

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Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Trusts and trustees Taxation Australia"

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Walpole, Samuel. "Hotchpot and the insolvent trading trustee: Commissioner of Taxation v Lane [2020] FCAFC 184." Trusts & Trustees 27, no. 3 (March 1, 2021): 268–75. http://dx.doi.org/10.1093/tandt/ttab004.

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Abstract For forty years, the insolvency of trading trustees in Australia has produced uncertainty. In 2019, the High Court of Australia resolved the central controversy, holding that the proceeds of the exercise of the insolvent trading trustee’s right of exoneration could only be distributed to trust creditors and that the statutory priorities regime applied. The Full Federal Court’s recent decision in Commissioner of Taxation v Lane addresses several of the remaining questions. This note focuses on the Full Court’s conclusion that the hotchpot principle applied to the distribution of the non-trust assets of an insolvent trading trustee with both trust and non-trust creditors.
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du Plessis, Izelle. "‘Place of Effective Management’: Finding Guidelines in Case Law." Intertax 48, Issue 2 (February 1, 2020): 195–217. http://dx.doi.org/10.54648/taxi2020017.

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The concept ‘place of effective management’ (POEM) is used in many States around the world. Yet the meaning of this concept remains somewhat ambiguous. It is important to establish where an entity is effectively managed, since many States still use The POEM as one of the criteria to determine residence in terms of their domestic legislation. Furthermore, The POEM is still relevant in several double taxation treaties (DTTs), even after the changes to the OECD Model Tax Convention and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. This article critically analyses significant judgments from the United Kingdom, South Africa, Canada and Australia. From these judgments, a set of guidelines to determine an entity’s POEM is compiled. These guidelines may assist both taxpayers and tax administrators in the application of the concept of the POEM to a new set of facts. Place of effective management, Central management and control, Residence, Taxation. Company, Board of directors, Trust, Trustees
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Russell, D. "Overview of Australian taxation of foreign trusts." Trusts & Trustees 14, no. 8 (October 1, 2008): 537–41. http://dx.doi.org/10.1093/tandt/ttn098.

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Mendes de Leon, S., and D. W. Wilson. "Trusts and Trustees' tax special issue--taxation of offshore trusts in Switzerland." Trusts & Trustees 14, no. 8 (October 1, 2008): 583–91. http://dx.doi.org/10.1093/tandt/ttn079.

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Russell, D. G., and B. L. Jones. "Sham and alter ego trusts in Australia and New Zealand--a recent perspective: Official Assignee in Bankruptcy v Wilson [2008] NZLR 45 and Raftland Pty Ltd v Commissioner of Taxation (2008) 82 ALJR 934." Trusts & Trustees 15, no. 6 (July 3, 2009): 498–502. http://dx.doi.org/10.1093/tandt/ttp068.

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Fargher, Ian. "Valuation and Service Trusts." Australasian Business, Accounting & Finance Journal 15, no. 2 (2021): 83–102. http://dx.doi.org/10.14453/aabfj.v15i2.6.

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The oblique nature of control over assets of a trust has always been challenging when personal asset distribution is at issue. This is no more apparent than in the context of Family Law. Complex organisational arrangements may make sense when considering tax planning or asset protection strategies, however, they may present difficulties for the application of sections 79 and 75 of the Family Law Act 1975. Specific difficulties are experienced when dissecting the economic structures of professionals, where the issues of professional and business intangible assets and tangible assets are held within service trust structures, intertwined with personal professional wages, incorporated professional entities, professional distributions and family distributions. Service trust arrangements have become popular for Australian professionals, such as, doctors, accountants, lawyers and engineers due to their tax effectiveness which passed the court’s test in the 1978 case FCT v Phillips. The Australian Taxation Office (ATO) has issued ‘safe harbour’ rules for the operation of service trust arrangements which may provide some, in principle, assistance to Family Law decision making. This paper investigates the Family Law issues with respect to partner distributions where a service trust structure is in place. In this regard, the paper considers the business structuring concepts including the rights and roles of those associated with trusts, particularly the exercising of control. Secondly, the paper reviews the courts decisions with respect to looking through business trust structures with reference to the reasoning expressed in past judgements. Finally, the paper considers the Family Law distribution effects of tangible and intangible assets when professional services are encased within a Philips Trust type structure. This paper should be of interest to those involved, or potentially involved, in Family Law asset distribution. Specifically, legal and professional advisors, such as lawyers, accountants and valuation professionals. The paper’s objective is to assist in clarifying the complex issues of understanding business structures underpinning the transaction based cash flows between entities and their potentially intertwined equity.
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Latrofa, Nunzio Dario. "Il trustee privo di cassa a fronte dell'obbligazione tributaria." gennaio-febbraio, no. 1 (February 3, 2022): 162–85. http://dx.doi.org/10.35948/1590-5586/2022.62.

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TesiLa responsabilità del trustee privo di cassa rispetto al fisco è stata affrontata dalla Corte di Cassazione in maniera differente a seconda del tributo dalla stessa analizzato. Si passa da una responsabilità limitata al fondo, dovuta alla soggettivazione del trust ai fini dell’Ires, alla responsabilità personale del trustee ai fini ICI e IMU. Il tutto con pronunce che rimandano il tema della responsabilità tributaria del trustee alla legge regolatrice e all’atto istitutivo. Per indagare il sistema delle responsabilità più coerente al nostro sistema tributario si rende opportuna un’analisi della tendenza di alcune nazioni a soggettivizzare il trust e i possibili riflessi che potrebbe avere questo orientamento in Italia. The author's viewItaly’s Supreme Court has approached the legal position of trustees unable to satisfy their tax obligations owing to their trusts being cashless and has distinguished among the various taxes. When income tax is concerned trustees incur no personal liability because trusts are dealt with as legal entities for income tax purposes, while trustees are personally liable when local taxation on real estate is concerned. The Court has regularly considered the provisions of the foreign laws under which trusts are set up and of the instruments governing trusts. A comparative study of the tendency by some foreign jurisdictions to treat trusts as legal persons and of its possible impact in Italy is required in order to find out which rules are more in line with the principles of Italian tax law.
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Raphael, David K. L. "Extending the life of a trust estate (“the trust estate”): an Australian viewpoint for UK readers." Trusts & Trustees 26, no. 4 (April 13, 2020): 347–71. http://dx.doi.org/10.1093/tandt/ttaa017.

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Abstract Variation of a trust deed in any of the States and Territories of Australia by extending its period of operation does not cause the instrument of change to be exigible to ad valorem stamp duty, even if the instrument in question is a resettlement. Likewise, it is also not a resettlement for capital gains tax purposes and, in this respect, it is submitted that the same statements of principle apply in the United Kingdom. Australian law owes much to the laws of the United Kingdom as is made abundantly clear in such Australian texts as Hill on the Duties Act and Jacobs Law of Trusts, Ford & Lee on Trusts, Dal Pont on Trusts and Ong on Trusts. The English texts such as Lewin on Trusts, Underhill & Hayton Law of Trusts and Trustees, and Thomas & Hudson on Trusts are equally helpful to persons seeking knowledge, as also remains the respective 3rd and 4th editions of Scott on Trusts and Scott & Ascher on Trusts. This paper seeks to establish its themes with the aid of extracts from both Australian and United Kingdom decisions. If some seem lengthy, then, in this commentator’s opinion, that length is justified.
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Crutchfield, Philip D., Robert G. Craig, and Edward J. Batrouney. "Korda v Australian Executor Trustees[2015] HCA 6: imputed trusts in a commercial context—Australia clarifies its approach." Trusts & Trustees 22, no. 4 (November 24, 2015): 384–92. http://dx.doi.org/10.1093/tandt/ttv179.

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Russell AM RFD QC, David. "2018 WA Lee Equity Lecture:." QUT Law Review 18, no. 2 (March 1, 2019): 137. http://dx.doi.org/10.5204/qutlr.v18i2.764.

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May I commence by acknowledging the honour done to me by asking me to give this, the nineteenth WA Lee lecture. I studied Equity, in part, under Professor Lee and he was a prominent member of the teaching community at my University College. At that time, and later, I came to appreciate the extent to which his reputation was established, not just in Australia, but throughout the common law world. Perhaps the most telling of a number of indications, once publications such as the masterful Ford & Lee are put to one side, is the fact that when Donovan Waters QC, former Oxford don, STEP Honorary Member and one of the negotiators of the Hague Trust Convention,[1] visited Australia as a guest of STEP, the one Australian he specifically asked us to arrange for him to meet was Tony Lee. So to give this lecture before an audience including Tony Lee, fills me with not a little trepidation. He – and no doubt many others of you – will be immediately aware of any errors or imperfections. It is small consolation that, on this occasion at least, he will not be marking the paper. In choosing the topic for the paper, I had in mind a paper given by the Hon Dyson Heydon, AC QC, to the first STEP Australia Conference.[2] Mr Heydon QC observed that: This paper is an edited version of a paper presented at the 2018 WA Lee Equity Lecture delivered on 21 November 2018 at the Banco Court, Supreme Court of Queensland, Brisbane. * AM RFD QC; BA (UQ), LLB (UQ), LLM (UQ). [1] Adopted by Australia and implemented in the Trusts (Hague Convention) Act 1991 (Cth). [2] JD Heydon, ‘Modern Fiduciary Liability: the Sick Man of Equity’ (2014) 20 Trusts & Trustees 1006.
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Dissertations / Theses on the topic "Trusts and trustees Taxation Australia"

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Johnson, Patricia Anne. "The taxation of trust income : some inherent problems and comparative perspectives." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24433.

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The taxation of trust income is subject to inherent problems due to the nature of the trust itself which allows the separation of the legal and equitable interests and the creation of differing equitable interests in income arising from property held in trust. Problematic areas include questions as to whom should be taxed on trust income, when and at what rate persons should be taxed, and on what they should be taxed. Taxation of trust income under Canadian law depends on the nature of the income as currently distributable or as accumulating, and on the nature of the trust as testamentary or inter vivos. Provision is made for the taxation of the trust or of the beneficiary. Certain types of income are permitted to retain their character in the hands of the beneficiary. An attempt to devise a logical system for the taxation of trust income reveals in detail the type of problems inherent in such a system. Conceptual and practical difficulties in determining the appropriate taxpayer, rate, and timing of taxation are considered as is the nature of the beneficial interest and its significance for tax purposes. The Canadian taxation of trust income does not completely resolve these problems. The proposals of the Royal Commission and the current law in the United States and the United Kingdom are compared and contrasted with Canadian law. Differences among the rules of the various systems, reflect differences in the way they deal with the problems inherent in the taxation of trust income. The problems and their Canadian solutions are reviewed in comparison with methods adopted elsewhere. Any change to the existing rules would require a number of interrelated changes. It is not clear that improvements which might be effected are justifiable given the increased complexity attendant on their introduction.
Law, Peter A. Allard School of
Graduate
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Lötter, Therésilda Sieglinde. "The continued viability of the discretionary Inter vivos trust as an instrument for estate planning." Thesis, Rhodes University, 2007. http://hdl.handle.net/10962/d1006148.

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The purpose of this study is to determine whether a discretionary inter vivos trust is still an effective instrument for estate planning. The process of estate planning, the role the trust plays in it and the background to the trust are described. The taxability and tax saving opportunities when the trust are utilised are discussed in the light of the Estate Duty Act, 45 of 1955, the Income Tax Act, 58 of 1962 (including the Eighth Schedule thereof) and the Transfer Duty Act, 40 of 1949. The opinions of tax and legal authorities in articles and relevant case law are also discussed. The impact of the "letter of wishes" on the stipulations of the trust deed is examined. Amendments to the Income Tax Act have placed a limit on the use of a trust for estate planning through a number of anti-avoidance measures, the introduction of a capital gains tax (in the Eighth Schedule) and the imposition of a high tax rate. The increase in the deduction granted in arriving at the dutiable amount of an estate, in terms of section 4A of the Estate Duty Act, from R1 500 000 to R2 500 000 has imposed a further limit on the use of the trust as an instrument in estate planning. The research demonstrates that, notwithstanding the amendments to the Income Tax Act, the trust still is a viable instrument, mainly because the trust operates as a conduit and because of its potential use in dividing taxable income amongst a number of beneficiaries. The stipulations included in the trust deed and the "letter of wishes" (if one exists), must be thought through carefully when estate planning is done, as it can give rise to the application of the general and specific anti-avoidance provisions as included in sections 7 and 103 of this Act. The research also concludes that, in assessing the effectiveness of the trust as an instrument in tax planning, the disadvantage of paying the higher transfer duty when the immovable asset is transferred to the trust should be weighed up against the possible saving in income tax and estate duty at a later stage. It is also clear that most assets owned by the trust are tax neutral, whilst many of the amendments under discussion deal with the taxability of trust income. The quantitative considerations underlying the use of the trust as part of the estate plan, remain unchanged. The research concludes by providing a framework of quantitative and qualitative criteria that can be used by an estate planner to determine whether it will be advantageous to transfer an asset to the trust to achieve the objectives of the estate plan.
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Du, Plessis Izelle. "A South African perspective on some critical issues regarding the OECD model tax convention on income and on capital, with special emphasis on its application to trusts." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/95878.

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Thesis (LLD)--Stellenbosch University, 2014.
ENGLISH ABSTRACT: Trusts are used for a variety of purposes, both in South Africa and abroad. Like so many other entities, trusts often do not function only in one jurisdiction and may therefore be exposed to international double taxation. South Africa, like most other states, enters into bi-lateral double taxation treaties, to limit the effects of international double taxation. Most of these treaties are based on the OECD Model Tax Convention on Income and on Capital (the OECD MTC). The South African trust is a unique creature. It is not based on the dual ownership concept on which most common law trusts are based, yet, it is not a juristic person either. The question that this research aims to address is how South Africa will interpret and apply certain provisions of the OECD MTC to trusts. Although the South African position is investigated, it is compared to the positions of the United Kingdom, Canada and the Netherlands. The dissertation starts with an analysis of the trust law in each of the relevant states, followed by an overview of the taxation regime governing trusts (and the parties thereto) in each state. The status of double taxation treaties and their interpretation are examined before certain critical provisions of the OECD MTC are analysed to determine how South Africa will apply these provisions to trusts. Hence it is explored whether a trust will be regarded as a person, whether it may be a resident and a beneficial owner for purposes of the OECD MTC. Furthermore, possible solutions for conflicts of attribution in the application of double tax conventions to trusts are investigated. The dissertation concludes that South Africa will regard a trust as a person for purposes of the OECD MTC. Moreover, some types of trusts may be viewed as residents and as beneficial owners for purposes of the OECD MTC. The solution proposed in the OECD’s Partnership Report should be applied to resolve conflicts of attribution involving trusts.
AFRIKAANSE OPSOMMING: Trusts word vir ‘n groot verskeidenheid doeleindes gebruik, nie net in Suid-Afrika nie, maar ook in die buiteland. Net soos baie ander entiteite funksioneer trusts baie keer nie net in een jurisdiksie nie. Trusts word dus ook blootgestel aan internasionale dubbelbelasting. Soos die meeste ander state, sluit Suid-Afrika dubbelbelastingooreenkomste om die effek van internasionale dubbelbelasting te beperk. Die meeste van hierdie ooreenkomste is gebaseer op die OECD Model Tax Convention on Income and on Capital (die OECD MTC). Die Suid-Afrikaanse trust het ‘n unieke aard. Dit is nie gebaseer op die konsep van verdeelde eiendomsreg waarop die meeste gemeenregtelike trusts gebasseer is nie, maar tog is dit ook nie ‘n regspersoon nie. Die vraag wat hierdie navorsing probeer beantwoord is hoe Suid-Afrika sekere bepalings van die OECD MTC sal interpreteer en toepas op trusts. Alhoewel die Suid-Afrikaanse posisie ondersoek word, word dit deurgaans vergelyk met die posisie in die Verenigde Koningkryk, Kanada en Nederland. Die proefskrif begin met ‘n analise van die trustreg in elk van die betrokke state en word gevolg deur ‘n oorsig van die belastingstelsel wat trusts (en die partye daartoe) belas in elk van die state. Die status van dubbelbelastingooreenkomste en hul interpretasie word ondersoek voordat sekere kritiese bepalings van die OECD MTC geanaliseer word om vas te stel hoe Suid-Afrika hierdie bepalings sal toepas op trusts. Daar word dus ondersoek of ‘n trust beskou sal word as ‘n persoon, of dit ‘n inwoner en ‘n uiteindelik geregtigde kan wees vir doeleindes van die OECD MTC. Voorts word moontlike oplossings vir toerekeningskonflikte in die toepassing van dubbelbelastingooreenkomste op trusts, ondersoek. Die proefskrif kom tot die gevolgtrekking dat in Suid-Afrika die trust beskou sal word as ‘n persoon vir doeleindes van die OECD MTC. Verder sal sommige tipes trusts gesien word as inwoners en as uiteindelik geregtigdes vir doeleindes van die OECD MTC. Die oplossing voorgestel in die OECD se Verslag oor Vennootskappe behoort toegepas te word om toerekeningskonflikte op te los.
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Naidoo, Loganathan. "An evaluation of the use of testamentary and Inter vivos trusts as estate-planning vehicles and the development of holistic estate-planning models involving the use of these trusts." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1008100.

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Trusts are subject to multiple fOl1lls of legislative regulation dealing with taxation and governance. Trusts were widely used by planners as taxavoidance shelters. Tax legislation was amended to subject trusts, other than special trusts as defined, to the highest income tax rate of forty percent, in tel1llS of section 5(2) of the Income Tax Act, 58 of 1962. The inter vivos trust is also subject to a wide range of anti-avoidance measures, including those contained in sub-sections (3) to (8) of section 7 of the Income Tax Act and Part X of the Eighth Schedule to the Act, as well as the general anti -avoidance measures in section 103. These measures impact negatively on the use of trusts for estate-planning purposes. The research objective was to evaluate the use of testamentary and inter vivos trusts for estate-planning purposes and to develop a holistic estate-planniD.g model incorporating these planning instruments. Both the testamentary trust and the inter vivos trust were evaluated against broad principles of effective estate planning and the taxes and duties applicable to them. The research also reviewed the writings of financial planners on various techniques and models used for estate planning, as wells as case studies documented in the literature. The research developed and evaluated holistic estate-planning models incorporating testamentary trusts and inter vivos trusts, respectively. By neutralizing the effects of various taxes and duties, it was demonstrated that it is possible to develop an estate plan that satisfies most of the requirements of effective estate planning.
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Nel, Ebenhaeser Cornelis. "The Business Trust and its role as an entity in the financial environment." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1020175.

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The trust figure in South Africa has undergone an interesting process of evolution during the last century – from a mere gratuity or private tax evasion tool to a proper family protection, business entity, investment, and structured finance vehicle. Its flexibility and multi-functionality positioned the trust as an ideal legal institution for many innovative ideas in the search for holistic business structures, economic empowerment transactions, general estate planning and risk protection initiatives, and ultimately, its application as financial instrument and structured finance entity. The development of both traditional and synthetic securitisation schemes in South Africa has been investigated, with some emphasis on the application of the special purpose institution, which may be in trust form. It is submitted that the application of the trust figure has developed without any significant contribution from the local legislator. A sound legal and regulatory framework is crucial for the creation of a strong future environment for legal and financial vehicles. The question is, however, whether the current South African legal framework for the application of the business trust, and also as a vehicle for financial instruments, is adequately sound and robust in light of the standards set in the international business and financial environment. It is submitted that the hybrid nature of the South African legal landscape is conducive for the development of sound legal systems in an ever-changing legal and economic reality. It is further submitted that in the development of proper legal frameworks, South Africa should position itself particularly in its context as a Southern African developing democracy. The South African trust development is compared with that of some foreign jurisdictions as well as with international conventions and treaties of relevance. Some recommendations for necessary changes are made and it is submitted that such future development of the trust figure should not take place haphazardly, but within the context of a structured regulatory model.
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Mthethwa, Mthokozisi Rodney. "The common law and taxation of trusts in South Africa in the twenty-first century : with emphasis on business trusts." Thesis, 2004. http://hdl.handle.net/10413/1683.

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The purpose of this technical report is not to establish a definitive answer as to the validity and suitability of a business trust as a new form of a business entity, but is aimed at addressing the uncertainties that have emanated from the use of a traditional trust structure as a business vehicle. A critical analysis of the recommendations made by the Margo Commission that the taxation treatment of business trusts and companies should be aligned in order to avoid the tax abuse of business trusts will also be undertaken. Globally trusts, especially discretionary inter vivos trusts, are formed purely for carrying on a business including owning and letting of property. However, there are divergent views whether a trust can be used for commercial purposes. Honore (1985 : Preface) is of the opinion that "The use of trusts for business purposes - no new phenomenon, since testators long since saw the advantage of setting up a trust to carry on their enterprises after their death - raises complex issues of control. It should not be assumed without thorough investigation of the past record and future possibilities of business trusts that there is no room for a tertium quid between the commercial partnership and the incorporated company". Wunsh (1986 : 561 - 82) says that a business trust provides a method of setting up or continuing a business alternative to an incorporated company or close corporation (Honore, 1992 : 74). In general a business trust is a pure trust the main object of which is to carry on a business enterprise with a view to making a profit and distributing it amongst the beneficiaries. Notwithstanding the fact that the Trust Property Control Act which controls all forms of trusts was enacted in 1988, Honore (1992 : Preface) is of the view that business trusts call for some further regulation, but not for the full panoply detailed in the Companies Act or even the Close Corporations Act. The analysis of the recommendation of the Margo Commission to align the taxation treatment of business trusts and companies shows that business trusts are not close substitutes for companies as they are 'pure trusts' formed purely for protecting the founder's business for the benefit of the beneficiaries. Although there may be similarities, there are also dissimilarities between business trusts and companies. Further, there are no compelling reasons for changing the current tax regime since taxing business trusts like companies will not necessarily improve equity or efficiency and particularly prevent perceived tax abuse. Tax abuse should be addressed at its source through better enforcement action to limit tax abuse opportunities. In conclusion it will be shown that although a business trust can at present provide certain tax advantages while still preserving the limited liability of the trustees, legislation is gradually being introduced which will iii result in trading trusts being taxed on the same basis as companies. However, the researcher submits that the legislature will not be solving the problem by aligning the tax treatment of business trusts and companies.
Thesis (M.Com.)-University of Kwazulu-Natal, 2004.
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Gericke, Jacobus Stefanus. "Die trust as belasting entiteit." Thesis, 2015. http://hdl.handle.net/10210/13198.

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Botha, Pieter Stephanus. "Die belasting implikasies van besigheidstrusts." Thesis, 2015. http://hdl.handle.net/10210/14243.

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Goebel, Arno. "The taxation of trusts : an analysis of S 25B and the anti-avoidance provisions contained in S 7 of the Income Tax Act no. 58 of 1962." Thesis, 1999. http://hdl.handle.net/10413/5621.

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Crafford, Carel Pieter. "The feasibility of trust as a generation skipping device based on the amendments to the Income Tax Act and the Davis tax committee's report into wealth taxation as well as the potential effect these may have on trusts." Thesis, 2019. https://hdl.handle.net/10539/29690.

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A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation)
Trusts are not as desirable as they once were, and every year they seem to become less so. The reason for their increasing undesirability is the heavy tax burden they carry.
NG (2020)
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Books on the topic "Trusts and trustees Taxation Australia"

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The law of superannuation in Australia. Sydney: Nad Nominees, 1985.

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Taxation Institute of Australia. Victorian Division. State Convention. Papers presented at the State Convention of the Victorian Division of the Taxation Institute of Australia, 16th to 18th October, 1987. Sydney: The Institute, 1987.

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Trusts and trustees. Saratoga, CA: Allyear Tax Guides, 1994.

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Trusts and UK taxation. London: Key Haven Publications, 1992.

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Ong, Denis S. K. Trusts law in Australia. 2nd ed. Sydney: Federation Press, 2003.

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Ong, Denis S. K. Trusts law in Australia. Leichhardt, N.S.W: Federation Press, 1999.

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Ammundsen, Vicki. Taxation of trusts. Auckland: CCH New Zealand, 2010.

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Pont, G. E. Dal. Equity and trusts in Australia. 3rd ed. Pyrmont, N.S.W: Lawbook Co., 2004.

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Pont, G. E. Dal. Equity and trusts in Australia. 5th ed. Pyrmont, NSW: Thomson Reuters (Professional) Australia, 2011.

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Meagher, R. P. Jacobs' law of trusts in Australia. 6th ed. Sydney: Butterworths, 1997.

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Book chapters on the topic "Trusts and trustees Taxation Australia"

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"Trustees’ rights and liabilities." In Equity and Trusts in Australia, 317–32. 3rd ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009232371.020.

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"Trustees’ duties and powers." In Equity and Trusts in Australia, 276–300. 3rd ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009232371.018.

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"Trustees’ rights." In A Sourcebook on Equity and Trusts in Australia, 413–34. Cambridge University Press, 2016. http://dx.doi.org/10.1017/cbo9781107445499.020.

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Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. "11. Taxation of trusts and settlements." In Foundations for the LPC 2019-2020, 158–68. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838562.003.0011.

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Settlements may be created by settlors in their lifetime, or by will, or they may arise under the intestacy rules. This chapter considers the tax implications of such settlements from the perspective of both the trustees and the beneficiaries. It considers each of the three main taxes separately: inheritance tax, capital gains tax, and income tax.
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Seymour, Jennifer, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. "11. Taxation of trusts and settlements." In Foundations for the LPC 2020-2021, 158–68. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858430.003.0011.

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Abstract:
Settlements may be created by settlors in their lifetime, or by will, or they may arise under the intestacy rules. This chapter considers the tax implications of such settlements from the perspective of both the trustees and the beneficiaries. It considers each of the three main taxes separately: inheritance tax, capital gains tax, and income tax.
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Firth, Clare, Jennifer Seymour, Lucy Crompton, Helen Fox, Frances Seabridge, Jennifer Seymour, and Elizabeth Smart. "11. Taxation of trusts and settlements." In Foundations for the LPC, 157–68. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844279.003.0011.

Full text
Abstract:
Settlements may be created by settlors in their lifetime, or by will, or they may arise under the intestacy rules. This chapter considers the tax implications of such settlements from the perspective of both the trustees and the beneficiaries. It considers each of the three main taxes separately: inheritance tax, capital gains tax, and income tax.
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7

"Trustees’ duties and powers." In A Sourcebook on Equity and Trusts in Australia, 414–42. Cambridge University Press, 2019. http://dx.doi.org/10.1017/9781108628648.018.

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8

"Trustees’ duties and powers." In A Sourcebook on Equity and Trusts in Australia, 426–55. 3rd ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009072717.024.

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9

"Trustees’ rights and liabilities." In A Sourcebook on Equity and Trusts in Australia, 474–98. 3rd ed. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009072717.026.

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10

"Trustees’ duties and powers 368." In A Sourcebook on Equity and Trusts in Australia, 368–94. Cambridge University Press, 2016. http://dx.doi.org/10.1017/cbo9781107445499.018.

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