This session introduces the small business CGT concessions (SBCC) in Division 152 of the ITAA 1997 using Moloney v Commissioner of Taxation [2024] AATA 1483 as a worked example. The purpose is not to focus on valuation disputes, but to use Moloney as a practical...
IT Training Session Derailed When Senior Partner Asks How to Double-Click 4 February 2026 ISSUE NO. 11 SYDNEY — A scheduled training session on the firm’s upgraded document management system was brought to a slow and painful halt this week after a senior partner,...
This session examines the circumstances in which an asset originally acquired for capital purposes can later change its character and become trading stock. The discussion focuses on the role of taxpayer intention, objective conduct, and timing in determining when (and...
This session examines development company structuring through the lens of Taxpayer Alert TA 2026/1, which targets contrived property development arrangements between related parties that defer income recognition and exploit tax losses. The Alert is considered against...
Senior Partners Introduce ‘Revolutionary’ Casual Fridays, Staff Forced To Pretend It’s Not Just Jeans 28 January 2026 ISSUE NO. 10 ADELAIDE — In what’s being described as a “visionary shake-up of workplace culture,” senior partners at mid-tier law firm Hastings, Pike...
Lawyer Using Gmail Account Shows They Mean Business by Adding “Law” in Their Email Address 21 January 2026 ISSUE NO. 9 PERTH — Clients of sole practitioner Jason Harrington say they feel immediately reassured after receiving correspondence from...
