Development Company Structures and Why PCG 2026/D2 Is Wrong In my view the PCG is wrong. It misreads the substantive law. It assumes facts that are not true of the arrangements it targets. It offers an alternative postulate that is not an alternative postulate. This...
Law Firm’s “Charismatic Head of IT” Revealed to Be Technician Least Afraid of Human Interaction 19 May 2026 ISSUE NO. 26 SYDNEY — Partners at mid-tier firm Ellison, Grant & Wolfe have congratulated themselves on an inspired leadership appointment this week after...
AI Is Not a Thing Or Why Calling Everything “AI” Is Like Calling Every Fight “UFC” That’s UFC There is a certain kind of person who sees a boxing match, a judo throw, and a spinning back kick and says, with great confidence, “That’s UFC.” Anyone who has trained for...
This session continues last week’s discussion of Harvey v Harvey and s 106-5, and turns to the operation of partnerships as an income-splitting structure in a world where trust distributions are subject to a 30% minimum tax. With the Government’s recent...
Partnership Aspirations Dashed as Firm Introduces Additional “Pre-Partnership” Titles 12 May 2026 ISSUE NO. 25 HOBART- A boutique commercial law firm has introduced a new seniority classification immediately below partner, citing the need to recognise associate...
Last week we turned to consider s 106-5 of the ITAA 1997 and the question of what CGT event occurs when a partner contributes an asset to a partnership without transferring legal title, and how the resulting gain or loss is attributed between the partners....
