In effect the Commissioner asks this Court to abolish the presumption of advancement on the basis that it has no acceptable rationale, and is anomalous, anachronistic and discriminatory.
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Get it written →In effect the Commissioner asks this Court to abolish the presumption of advancement on the basis
that it has no acceptable rationale, and is anomalous, anachronistic and discriminatory.
Bosanac v Commissioner of Taxation [2022] HCA 34 (!2 October 2022) per Kiefel CJ and Gleeson J at
[30]
Critically discuss this statement. What is the justification for the presumption of
advancement with respect to a resulting trust? Is there scope for reform?
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