In January 2017 “Deemed to be a “fixed trust” – draft guidelines” written by Sladen Legal's Daniel Smedley and Patricia Martins was published in the Tax Institute’s Journal, Taxation in Australia.

The article provides guidance in relation to what the Commissioner will consider when exercising his discretion to treat a trust as a “fixed trust”.

A copy of this article can be accessed here.

To discuss this article, or for further Information please contact:

Daniel Smedley
Principal | Accredited Specialist in Tax Law
Sladen Legal
M +61 411 319 327 |  T +61 3 9611 0105
Level 5, 707 Collins Street, Melbourne, 3008, Victoria, Australia
dsmedley@sladen.com.au

Patricia Martins
Legal Executive / Project Manager
Sladen Legal
T +61 3 9611 0138
Level 5, 707 Collins Street, Melbourne, 3008, Victoria, Australia
pmartins@sladen.com.au