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Liedig and the Limits of Section 96

By Ian Tregoning

Abstract

This article examines the following question posed by Hill J in Liedig v FCT: is there a principle of tax law which holds that a trustee in receipt of income from his personal exertion must be deemed to derive that income beneficially so that he is not protected from personal assessment by s 96 of the Income Tax Assessment Act? In line with his Honour\u27s finding, it is contended that there is no clear support for this principle in the authorities

Topics: tax law, income, income tax assessment act
Publisher: ePublications@bond
Year: 1998
OAI identifier: oai:epublications.bond.edu.au:rlj-1094
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