Federal Commissioner of Taxation v Carter (2022) HCA 10: a game changer for taxation of trust distributions in Australia?
(2022)
Journal Article
MAK, C.H.W. 2022. Federal Commissioner of Taxation v Carter (2022) HCA 10: a game changer for taxation of trust distributions in Australia? Trusts and trustees [online], 28(9), pages 886-890. Available from: https://doi.org/10.1093/tandt/ttac098
In Federal Commissioner of Taxation v Carter, the High Court of Australia asked to clarify the meaning of 'is presently entitled' under section 97(1) of the Income Tax Assessment Act. This case is a significant example of the High Court dealing in re... Read More about Federal Commissioner of Taxation v Carter (2022) HCA 10: a game changer for taxation of trust distributions in Australia?.