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17 November 2021
This presentation will provide an update on recent cases and developments regarding various taxpayer privilege claims made against and challenged by the Commissioner of Taxation (Commissioner). Specifically, it will address:
This presentation will also address the recent High Court case of Deputy Commissioner of Taxation v Shi  HCA 22, dealing with the privilege against self-incrimination in the context of a requirement to disclose information to the Commissioner.
Tax issues such as CGT (including rollover relief), Division 7A as well as trust and corporate law issues frequently arise in family law property proceedings. A recent trend has also seen the Commissioner of Taxation intervening in s79 proceedings to secure payment of tax debts owed by a party or parties to the marriage prior to any distribution of property.
The seminar will include a discussion on the High Court’s decision in the context of recent developments and the implications this has on taxpayers’ rights in dealings with the ATO.
The High Court handed down its decision in the case of the Federal Commissioner of Taxation v Thomas  HCA 31 on 8 August 2018. This seminar covers the key aspects of the case and their implications, including declaratory relief and the limits of the Executor Trustee case.
This CPD session discusses the impacts of the decision in Thomas v Commissioner of Taxation, and the implications and practicalities of distributing franking credits and net income of a trust to beneficiaries in different manners.