Oswal v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | 2013-0731 FCA A |
| Date | 2013 |
| Year | 2013 |
| Court | Federal Court |
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Trust split arrangements may give rise to capital gains tax
- Australia
- Mondaq Australia
- 1 October 2018
...TD 2018/D3 relies on Commissioner of State Revenue v Lam & Kym Pty Ltd [2004] VSCA 204 and Oswal v Commissioner of Taxation [2013] FCA 745, but those decisions can be easily distinguished because they did not involve trust split arrangements. Also, Lam & Kym concerned a particular p......