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14 Feb 1313 Decision Impact Statement - Kingston

The ATO has issued a Decision Impact Statement in relation to the decision of the AAT in Kingston and FCT [2012] AATA 898.

The case concerned whether the taxpayers (husband and wife) were assessable, as beneficiaries of a trading trust, on income purportedly distributed to another entity. The AAT held that the husband was assessable but that the wife was not, on the basis of the operation of the terms of the trust. The AAT also upheld the Commissioner's power to amend on the basis of fraud and evasion.


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