The Common Law and Taxation of Trusts in Australia in the Twenty-First Century

Abstract

This publication is copyright. Other than for the purposes of and subject to the conditions prescribed under the Copyright Act, no part of it may in any form or by any means (electronic, mechanical, microcopying, photocopying, recording or otherwise) be reproduced, stored in a retrieval system or transmitted without prior written permission. Inquiries should be addressed to the author. * Fullarton Crest see endnote. under Australian Income Taxation Law 8. Capital Gains Tax implications 9. Non-Resident Trusts 10. Stamp Duty and Land Tax issues 11. Personal exertion trusts and interposed entities 12. Future Legislation 13. Suggested Outcomes 14. Acknowledgements and References

The Application of Public Benefit Requirement of Charitable Trust in Waqf Court Judgment: A Review

“…The law on equity and trust is within the purview of the civil court. According to Fullarton (2006), trust is a unique way to own a property; "It is a legal relationship created under the laws of equity whereby property (the corpus) is held by one party (the trustee), for the benefit of others (cestui que trust or beneficiaries)" (p. 4).…”