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"Settlement or declaration of trust" for CGT event E1 and native title / by Fiona Martin

By: Martin, Fiona.
Series: Tax Specialist.Publisher: Australia, The Tax Institute, Edition: 19 (4), April 2016.Description: 152-156, 5 pages.Subject(s): Capital gains tax | Trusts | Tax | Taxation | Income Tax Assessment Act 1997 -- AustraliaOnline resources: Download from Online Journals Summary: Analyses the Australian judicial interpretation of the terms "settlement" or "declaration" as they apply to the creation of a capital gains tax asset trust. Questions whether native title is considered an asset for capital gains tax purposes.
Item type Home library Call number Status Date due Barcode Item reserves
Article Article Australia
Available CA011794
Total reserves: 0

Analyses the Australian judicial interpretation of the terms "settlement" or "declaration" as they apply to the creation of a capital gains tax asset trust. Questions whether native title is considered an asset for capital gains tax purposes.

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