Fundamental to the operation of the general 'trust provisions' in the Income Tax Assessment Act 1936 (Cth) is the concept of 'present entitlement'. This article examines the nature of this term in light of a number of cases which have examined both its ordinary meaning as well as its meaning in the deeming provisions of s 95A and s101 of the Act.
"The Nature of 'Present Entitlement' in the Taxation of Trusts,"
Revenue Law Journal: Vol. 4
, Article 5.
Available at: http://epublications.bond.edu.au/rlj/vol4/iss1/5