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Day: March 15, 2023

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Guardian AIT case: Could Part IVA apply to trust distributions?

It is becoming increasingly complex for trustees of discretionary trusts to navigate the tax landscape with regard to trust fund distributions. A trustee must deliberate the risk of the anti-avoidance provisions applying i.e., section 100A and the general anti avoidance provisions in Part IVA of the ITAA 1936.

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