By Craig Birtles -
Key decisions
- Commissioner of Taxation v Bendel [2026] HCA 18 (Trustee income)
- Whittorn v Siu [2026] NSWSC 666 (Joint tenancy)
- Gill v Public Trustee as Executor of the Will of Naomi Catherine King [2026] TASSC 35 (Ademption)
- Sylvester v Larkin-Britt [2026] NSWSC 709 (Intestacy)
- Amendment to the Probate and Administration Act 1898 (NSW)
When a trustee resolution in relation to trust income does not give rise to a debt
In Commissioner of Taxation v Bendel [2026] HCA 18, Gleewin Pty Ltd as trustee of the Steven Bendel 2005 Discretionary Trust resolved to set aside income of the discretionary trust for Gleewin Investments Pty Ltd and Mr Bendel in each of the tax years ended 30 June 2014 to 30 June 2017. The amounts set aside were not paid.
The Commissioner issued notices of assessment to Gleewin Investments relying on Div 7A s 109D of the Income Tax Assessment Act 1936 (Cth). The Commissioner contended the unpaid entitlements of Gleewin Investments were in substance loans.
The taxpayers successfully challenged the assessments before the Administrative Appeals Tribunal and the Full Court of the Federal Court of Australia dismissed the Commissioner’s appeal. The Commissioner then appealed to the High Court of Australia.
