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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,

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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