This session will explain the significance of two recent decisions:
• Commissioner of Taxation v Carter  HCA 10 (present entitlement / disclaimers); and
• Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation  FCA 1619 (reimbursement agreements).
In particular, this session will seek to draw out the implications of these decisions in future disputes.
This is an in-person event and also available online via live stream.