ATO’s appeal of Guardian AIT decision may further delay clarity on section 100A

In part two of this article series, Keith Swan, Brent Murphy and Alice Chow look at the Court’s consideration of the “ordinary family or commercial dealing” exception and outline some practical implications for private family groups.

This article continues our discussion on the the Full Federal Court’ decision in Guardian AIT Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619, which was handed down late last year. The Australian Taxation Office (ATO) has recently filed an appeal. In part one of this series we explored the facts of the case and explored the Court’s view on the “reimbursement agreement.” In this article, we look at the Court’s consideration of the “ordinary family or comme...

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Authors: Keith Swan, Brent Murphy,

Published Date: 11 February 2022