Monthly Archives: August 2018

Draft Taxation Ruling TD 2018/D3: Commissioner’s View

This is the last part of my three-part series commenting on Draft Taxation Ruling TD 2018/D3. In this article, I will focus on the CGT and TD 2018/D3. The previous parts of the series explained the differences between No New Trust View and New Trust View. WHY A NEW TRUST WAS CREATED In TD 2018/D3…
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Draft Taxation Ruling TD 2018/D3: New Trust View

This is part 2 of my three-part series commenting on Draft Taxation Ruling TD 2018/D3. In this article, I will focus on the New Trust View and its consequence, and the last part of the series will be dedicated to discussing CGT and TD 2018/D3. The first part of the series explains No New Trust…
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Draft Taxation Ruling TD 2018/D3: No New Trust View

This is part 1 of my three-part series commenting on Draft Taxation Ruling TD 2018/D3. In this article, I will focus on No New Trust View and will explain why, in my opinion, No New Trust View is an error. The second part will focus on the New Trust View and its consequence, and the…
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