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ARTICLE · 01 OCTOBER 1996

Trafficking in Trust Losses

Trusts & Trustees
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United KingdomWealth Management
Article by Graeme Cooper and Alexis Roitman

New tax proposals in Australia will have a major impact on the ability of trustees and beneficiaries to utilise accumulated tax losses.

The new rules are included to accompany the existing rules in Australia which limit the trafficking in corporate losses for tax planning purposes.

The full text of this article can be obtained from the publishers. Articles are provided either as back copies of the relevant issue of the journal containing the article or as photocopies of the issue concerned (depending on availability). A charge of £25 (prepaid, including postage) is made for each issue supplied.

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