• The impact of this case on ATO policy is discussed in Decision Impact Statement: Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust (QUD 36 of 2022 QUD 37 of 2022).

FC of T v Guardian AIT Pty Ltd ATF Australian Investment Trust; FC of T v Springer

Judges: Perry J

Derrington J
Hespe J

Court:
Federal Court of Australia, Full Court

MEDIA NEUTRAL CITATION: [2023] FCAFC 3

Judgment date: 24 January 2023

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Derrington J

2. I agree with the reasons and orders of Hespe J.