Macdonald, Arlene - Australian Taxation Studies Program (ATAX), Faculty of Law - 2007
may result in a new trust being created and identifies Capital Gains Tax issues arising from cloning or splitting trusts …. The article also considers what it terms “after death trusts” and Capital Gains Tax issues arising from those as well as … Capital Gains Tax issues arising from the premature ending of life interests. The article concludes that a testamentary trust …