(2) The decision of the High Court in Bamford v Federal Commissioner of Taxation (2010) HCA 10 was a critical decision with respect to the taxation of trust income under the ITAA36. Do you agree with this statement? Give detailed reasons for your answer and refer to the relevant provisions of the ITAA36 and ITAA97 together with any relevant ATO guidance (including the guidance issued after the case was decided by the High Court)