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Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes.

Mak, Charles Ho Wang; Chippin, Matthew

Authors

Matthew Chippin



Abstract

This paper examines trust taxation in Australia and Canada, focusing on the Australian Income Tax Assessment Act 1936's Section 97(1) and the Canadian Income Tax Act's Section 94.1. It explores the Australian Carter and the Canadian Fundy Settlement cases, highlighting their implications for tax avoidance strategies. The paper employs a comparative methodology to provide insights into the policy and legislative nuances shaping trust distribution taxation in these jurisdictions. The goal is to bridge traditional legal frameworks with modern fiscal challenges and inform future reforms in common-law countries.

Citation

MAK, C.H.W. and CHIPPIN, M. 2024. Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes. Trusts and trustees [online], 30(4), pages 189-193. Available from: https://doi.org/10.1093/tandt/ttae003

Journal Article Type Article
Acceptance Date Jan 18, 2024
Online Publication Date Feb 12, 2024
Publication Date May 31, 2024
Deposit Date Feb 26, 2024
Publicly Available Date Feb 26, 2024
Journal Trusts and trustees
Print ISSN 1363-1780
Electronic ISSN 1752-2110
Publisher Oxford University Press
Peer Reviewed Peer Reviewed
Volume 30
Issue 4
Pages 189-193
DOI https://doi.org/10.1093/tandt/ttae003
Keywords Taxation; Trust taxation; Canada; Australia; Jurisdiction; Common law jurisdictions; Trusts
Public URL https://rgu-repository.worktribe.com/output/2243538

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