Trusts and income tax after Guardian and Carter

This session will explain the significance of two recent decisions:  

•          Commissioner of Taxation v Carter [2022] HCA 10 (present entitlement / disclaimers); and

•          Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619 (reimbursement agreements).  

In particular, this session will seek to draw out the implications of these decisions in future disputes.

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This is an in-person event and also available online via live stream.