ATS Pacific Pty Ltd v FCT

The latest Part of the Australian Tax Review includes the following articles: “Australian international taxation of attributed trust gains” – Mark Brabazon SC; “Tracking down stamp duty avoidance – do Western Australia’s general antiavoidance rules capture tracking notes?” – Jared Clements and Matthew Plint; and “Unit Trend: It’s not just about GST” – Nick Gangemi. There is also an editorial and a Case notes section with notes by Kathrin Bain on the following cases: ATS Pacific Pty Ltd v FCT; and Lighthouse Financial Advisers (Townsville) Pty Ltd v FCT.