Processing...
Continue shopping Go to cart

Australia - New Regime for Managed Investment Trusts

Country:
Australia
Author:
A. Joseph
Issue:
Derivatives & Financial Instruments, 2016 (Volume 18), No 2
Published:
20 April 2016
Taxation of trusts in Australia has been tangled for a very long time in a web of English law concepts of equity and later statutory intervention. The author discusses amendments to income tax law that are basically focussed on adopting an income attribution method for determining the tax liability of trust beneficiaries.
 
Order Article