P-ISSN 1034-7747
E-ISSN 2202-4859
Vol. 4, Issue 1, 1994January 01, 1994 AEST
The Nature of ‘Present Entitlement’ in the Taxation of Trusts
The Nature of ‘Present Entitlement’ in the Taxation of Trusts
Articles in Vol. 4, Issue 1, 1994
Vol. 4, Issue 1, 1994
- EditorialDuncan BentleyJim Corkery
- The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint SubmissionJulie Cassidy
- The Argument for Using the Accruals Concepts of Accounting as Established by the Professional Accounting Bodies to Determine the Application of Section 51(1) of the Income Tax Assessment ActThomas P Delaney
- The Taxation of Capital Gains in Relation to Non-residents of AustraliaBarbara Smith
- The Nature of 'Present Entitlement' in the Taxation of TrustsStephen Barkoczy
- Self Education Expenses and Receipts : Implications for Income Taxation and FBT in Light of FCT v MI RobertsDavid BaxbyDamon Brash
Barkoczy, Stephen. 1994. “The Nature of ‘Present Entitlement’ in the Taxation of Trusts.” Revenue Law Journal 4 (1). https://doi.org/10.53300/001c.6566.