Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes.
(2024)
Journal Article
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
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... Read More about Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes..