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The Curious Lawyer Carter Vs Commissioner of Taxation 2020 FCAFC

Friday Oct 15, 2021

The Curious Lawyer Carter Vs Commissioner of Taxation 2020 FCAFC
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In this episode Nicole reviews the lessons learned from the recent case of Carter v Commissioner of Taxation [2020] FCAFC 150 (Carter)  relating to the planning for effective trust distributions and disclaimers.

Nicole explains the issues faced by the beneficiaries of the trust, the process, liabilties and decisions of the Full Court of Federal Court .   This particular iteration of the dispute deals with disclaimers of trusts interest by default beneficiaries.  These default beneficiaries were assessed with additional income as a result of amended assessments increasing the taxable income of the trust.

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Host: Nicole Aghabi

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