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XLZH - discretionary trusts and pre-CGT assets - more on this to come?
The ART decision in XLZH v FCT looked at whether pre-CGT assets owned by a discretionary trust kept that status under Division 149 and to the extent to which ATO Ruling IT 2430 can be relied upon in applying Division 149.
#CGT, #Division 149, #discretionary trusts, #Tax, #IT 2430