When is an acquisition by a 'trust' for GST purposes?

Edmundson, PR

When is an acquisition by a 'trust' for GST purposes?

Edmundson, PR

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Publisher:: Bond University, QLD
Publication Type:: Journal Article
Citation:: Revenue Law Journal, 2007, 17 (1), pp. 1 - 15
Issue Date:: 2007-01

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Field	Value	Language
dc.contributor.author	Edmundson, PR	en_US
dc.date.issued	2007-01	en_US
dc.identifier.citation	Revenue Law Journal, 2007, 17 (1), pp. 1 - 15	en_US
dc.identifier.issn	1034-7747	en_US
dc.identifier.uri	http://hdl.handle.net/10453/1475
dc.description.abstract	The Australian GST regime treats trusts as entities separate from trustees. This article deals with the important but deceptively complex matter of when an acquisition is by a trust and when it is by a trustee. There are no cases on the issue and it is submitted that the Commissioners comments do not provide satisfactory guidance. For this reason an attempt is made to develop some guiding principles that are both practical and minimise the conceptual dissonance between the GST regime and the law of trusts.	en_US
dc.publisher	Bond University, QLD	en_US
dc.relation.ispartof	Revenue Law Journal	en_US
dc.title	When is an acquisition by a 'trust' for GST purposes?	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	17	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	open_access
pubs.consider-herdc	false	en_US
pubs.issue	1	en_US
pubs.volume	17	en_US

Abstract:

The Australian GST regime treats trusts as entities separate from trustees. This article deals with the important but deceptively complex matter of when an acquisition is by a trust and when it is by a trustee. There are no cases on the issue and it is submitted that the Commissioners comments do not provide satisfactory guidance. For this reason an attempt is made to develop some guiding principles that are both practical and minimise the conceptual dissonance between the GST regime and the law of trusts.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/1475