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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
Perry J
1. I am indebted to Hespe J for preparing reasons and orders which I have read in draft and with which I agree.
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