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Searching Content indexed under Corporate/Commercial Law by Linda Tapiolas ordered by Published Date Descending.
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1
Trust loss provisions and Family Trust Elections (FTE)
Trust loss provisions first applied in the 1995 tax year and the "family trust" concept has became popular with the ATO.
Australia
1 Jun 2019
2
Trust splitting: no longer an estate planning option?
Draft taxation determination 2018/D3 outlines the ATO view that a trust split potentially triggers CGT consequences.
Australia
10 Aug 2018
3
Establishing a trust – unintended consequences when it goes wrong!
Whilst establishing a trust is simple, it is often not done properly.
Australia
21 Mar 2018
4
Fixed or not? Are unit trusts fixed trusts and the new ATO safe harbours in PCG 2016/16
Most unit trusts are 'fixed trusts' because unitholders do not have a 'fixed entitlement' to income and capital.
Australia
28 Sep 2017
5
Will the ATO Commissioner accept that your trust is a fixed trust? – PCG 2016/D16
If a trust does not qualify as a fixed trust, the Commissioner has a discretion to treat the trust as a fixed trust.
Australia
14 Dec 2016
6
SPAR, groceries and the importance of current disclosure under the Franchising Code
The case deals with the extent of a franchisor's obligation to provide a franchisee with a current disclosure document.
Australia
19 Nov 2014
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