Bendel goes to the High Court: critical issues for private groups
Published Date: 18 Aug 2025
The High Court has granted the Commissioner of Taxation special leave to appeal the Full Federal Court’s decision in the Bendel case. If the Commissioner wins, it will legitimise the ATO’s interpretation of Div 7A that it has adopted for over a decade and will largely be “business as usual” for private groups. If, on the other hand, the taxpayer wins, the decision is likely to have profound implications for private groups. This article will consider the implications of the Bendel decision for private groups and, after briefly reviewing the historic treatment of corporate beneficiaries under Div 7A, will highlight the relevant planning issues for tax advisers and the path ahead.
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- Published By: Joshua Pascale, Peter Slegers CTA, Jackson Jury
- Published On:18 Aug 2025
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