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Section 100A, Part IVA and Guardian: insights from the Full Court
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Section 100A, Part IVA and Guardian: insights from the Full Court
7 March 2023
This is a CPD from the Tax Bar Association on the recent Full Federal Court decision in Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3. This session will take a detailed look at the case, and consider its significance for the application of section 100A and Part IVA in future disputes.