Sladen Thoughts

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Publications

James Gao 12/5/26 James Gao 12/5/26

Frizelle and Commissioner of Taxation – section 99B in action

In Frizelle and Commissioner of Taxation [2026] ARTA 752, the Administrative Review Tribunal considered whether distributions received by an Australian resident beneficiary from a chain of non-resident discretionary trusts were assessable under section 99B of the Income Tax Assessment Act 1936 (Cth).

Neil Brydges 18/12/23 Neil Brydges 18/12/23

Section 99B: Is It Safe To Go Back In The Water?

Section 99B, the “sequel” to 2022’s s 100A focus, may make taxpayers and advisers wish they had a bigger boat.