The Artful Aussie Tax Dodger : 100 Years of Tax Reform in Australia

Intro -- Table of Contents -- Acknowledgments -- Abbreviations -- The Cover Cartoon -- Preface -- Chapter One-Overview -- 1.1 Overview -- 1.2 Structure -- 1.3 Section Outlines -- PART I THE COMMON LAW AND TAXATION OF TRUSTS IN AUSTRALIA IN THE TWENTY‐FIRST CENTURY -- Chapter Two-Introduction -- 2.1 Overview -- Section A-Common Law Issues Relating to Trusts -- Chapter Three-The Purpose and History of Trusts -- 3.1 Introduction -- 3.2 The Purpose and History of Trusts -- Chapter Four-Equity and Fiduciary Relationships -- 4.1 Introduction -- 4.2 Equity -- 4.3 Fiduciary Duty -- Chapter Five-Types of Trusts and Their Methods of Creation -- 5.1 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 Six-Termination of Trusts -- 6.1 Introduction -- 6.2 Termination of Trusts -- Chapter Seven-Trust Records and Trust Accounting -- 7.1 Introduction -- 7.2 Implied Trusts -- 7.3 Constructive Trusts -- 7.4 Trust Accounting -- Section B-Taxation Law Issues Relating to Trusts -- Chapter Eight-Taxation of Trust Distribution under Australian Income Taxation Law -- 8.1 Introduction -- 8.2 Taxation of Trust Income and Property -- 8.3 CGT Implications -- 8.4 Non‐Resident Trusts -- 8.5 Stamp Duty and Land Tax Issues -- 8.6 Personal Exertion Trusts and Interposed Entities -- Chapter Nine-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 Ten-Introduction -- 10.1 Overview -- Chapter Eleven-The Australian GST System -- 11.1 How GST Functions.