Carter v Commissioner of Taxation [2020] FCAFC 150

TAXATION – application for an extension of time to appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) from a decision on a review under s 14ZZK of the Taxation Administration Act 1953 (Cth) – purported distribution of trust income – whether Tribunal erred in holding there was no resolution distributing trust income – where consent of Guardian required for distribution – where Guardian did not know of her appointment as Guardian – held no distribution of trust income – disclaimers by default beneficiaries – whether disclaimers effective – effect of delay – third disclaimers were effective – whether disclaimers operated retrospectively for the purposes of s 97 of the Income Tax Assessment Act 1936 (Cth) – held disclaimers operated retrospectively – appeal allowed

Full decision here