What are we teaching our children when we use them as taxpayers of convenience?
- Written by Dale Boccabella, Associate Professor of Taxation Law, UNSW Sydney
ShutterstockThe start of the Australian tax year is an opportunity to reflect on the way in which children - some of them very young - are being used to minimise their parents and grandparents’ tax, and the message that will send them.
Children are mainly used as taxpayers of convenience by controllers of discretionary trusts (often called...
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