Today we explored whether a separate trust had been established under Oswal. Â Notwithstanding the occurrence of CGT Event E1 the Court does not appear to have held that there is a separate for trust law purposes. Â This accords with the famous paragraph 48 in Buckle...
After a long and interesting discussion on fungibles, money and absolute entitlements we have yet to complete Oswal. Therefore we will continue on again in this week’s tax training led by Dr Campbell Rankine.  Required Reading: Oswal Mind Map – Oswal v C of T...
After an interesting series of tangential discussions on what constitutes a new trust Dr Campbell Rankine will again lead the discussion on Oswal and when a new trust is created, settled or resettled. We will continue our discussion on present entitlement, absolute...
Dr Campbell Rankine will again lead the discussion on Oswal and when a new trust is created, settled or resettled. We will continue our discussion on present entitlement, absolute entitlement and specific entitlement, through Bamford and Subdivision 115-C. ...
Dr Campbell Rankine will again lead the discussion on Oswal and when a new trust is created, settled or resettled. We will continue our discussion on present entitlement, absolute entitlement and specific entitlement, through Bamford and Subdivision 115-C. ...
We will be continuing our exploration of Div 6 and the taxation of trust income. Last week we went through s96, s97 and began s95A(1). We will continue from where we left off on deemed present entitlement, and will then move to s95A(2) and s101. It may be that these...
