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

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dc.contributor.author Edmundson, PR
dc.date.accessioned 2009-08-20T14:36:09Z
dc.date.issued 2007-01
dc.identifier.citation Revenue Law Journal, 2007, 17 (1), pp. 1 - 15
dc.identifier.issn 1034-7747
dc.identifier.other C1UNSUBMIT 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.
dc.publisher Bond University, QLD
dc.title When is an acquisition by a 'trust' for GST purposes?
dc.type Journal Article
dc.parent Revenue Law Journal
dc.journal.volume 1
dc.journal.volume 17
dc.journal.number 1 en_US
dc.publocation Gold Coast, Australia en_US
dc.identifier.startpage 1 en_US
dc.identifier.endpage 15 en_US
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 1801 Law
dc.personcode 950905
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Law


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