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Notes Online Home 2022 Tax Schools Day 2 Which taxpayers are under the ATO’s audit spotlight in 2022?
Recent case confirms perils of a discretionary trust distributing to a non-resident beneficiary
In this segment of the notes, we examine a recent case of a discretionary trust distributing to a non-resident beneficiary. In more detail:
- What were the facts in Greensill’s case?
- Central issue considered by the Full Federal Court
- Decision handed down by the Full Federal Court
- Implications of the Full Federal Court’s decision