Tabla de Contenidos:
  • Intro; Table of Contents; Acknowledgments; Abbreviations; The Cover Cartoon; Preface; Chapter Oneâ#x80;#x94;Overview; 1.1 Overview; 1.2 Structure; 1.3 Section Outlines; PART I THE COMMON LAW AND TAXATION OF TRUSTS IN AUSTRALIA IN THE TWENTYâ#x80;#x90;FIRST CENTURY; Chapter Twoâ#x80;#x94;Introduction; 2.1 Overview; Section Aâ#x80;#x94;Common Law Issues Relating to Trusts; Chapter Threeâ#x80;#x94;The Purpose and History of Trusts; 3.1 Introduction; 3.2 The Purpose and History of Trusts; Chapter Fourâ#x80;#x94;Equity and Fiduciary Relationships; 4.1 Introduction; 4.2 Equity; 4.3 Fiduciary Duty.
  • Chapter Fiveâ#x80;#x94;Types of Trusts and Their Methods of Creation5.1 Introduction; 5.2 Express or Declared Trusts; 5.3 Presumed or Implied Trusts; 5.4 Constructive Trusts; 5.5 Unit Trusts; 5.6 Discretionary Trusts; 5.7 Bare Trusts; 5.8 Trading Trusts; 5.9 Blind Trusts; 5.10 Service Trusts; 5.11 Charitable Trusts; Chapter Sixâ#x80;#x94;Termination of Trusts; 6.1 Introduction; 6.2 Termination of Trusts; Chapter Sevenâ#x80;#x94;Trust Records and Trust Accounting; 7.1 Introduction; 7.2 Implied Trusts; 7.3 Constructive Trusts; 7.4 Trust Accounting; Section Bâ#x80;#x94;Taxation Law Issues Relating to Trusts.
  • Chapter Eightâ#x80;#x94;Taxation of Trust Distribution under Australian Income Taxation Law8.1 Introduction; 8.2 Taxation of Trust Income and Property; 8.3 CGT Implications; 8.4 Nonâ#x80;#x90;Resident Trusts; 8.5 Stamp Duty and Land Tax Issues; 8.6 Personal Exertion Trusts and Interposed Entities; Chapter Nineâ#x80;#x94;Future Legislation and Suggested Outcomes; 9.1 Introduction; 9.2 Likely Trust Taxing Legislation; 9.3 Political Influences; 9.4 Historical Examples; 9.5 Conclusion; PART II INTERNATIONAL ASPECTS OF THE AUSTRALIAN GOODS AND SERVICES TAX (GST); Chapter Tenâ#x80;#x94;Introduction; 10.1 Overview.
  • Chapter Elevenâ#x80;#x94;The Australian GST System11.1 How GST Functions; 11.2 The Australian GST System; Chapter Twelveâ#x80;#x94;The Reason the Howard Government Pursued the Policy Option of a GST for Australia; 12.1 Introduction; 12.2 Demand for the GST; 12.3 Conclusion; Chapter Thirteenâ#x80;#x94;The International Implications of the GST; 13.1 Introduction; 13.2 Australian GSTâ#x80;#x94;International Implications; 13.3 Conclusion; Chapter Fourteenâ#x80;#x94;An International Comparative: The Cook Islands; 14.1 Introduction; 14.2 Cook Islandsâ#x80;#x99; Political, Social, and Economic Overview; 14.3 Cook Islandsâ#x80;#x99; Government Finances.
  • 14.4 The Australian GST Compared to the Cook Islands VAT14.5 Likely Outcomes of Australiaâ#x80;#x99;s GST; Chapter Fifteenâ#x80;#x94;A Better Plan: Alternatives and Solutions to the Problems of the Australian GST System; 15.1 Introduction; 15.2 Alternatives; 15.3 Conclusion; Part III A CRITICAL ANALYSIS OF TAX AVOIDANCE SCHEMES IN AUSTRALIA; Chapter Sixteenâ#x80;#x94;Introduction; 16.1 Overview; 16.2 Australian Domestic Tax Avoidance Countermeasures (GAARS); Section Aâ#x80;#x94;Australian Domestic Tax Avoidance Countermeasures; Chapter Seventeenâ#x80;#x94;The Legislative Background to Tax Reducing Structures; 17.1 Introduction.
  • 17.2 Taxation Relief Incentivesâ#x80;#x94;Acceptable Tax Avoidance.