New ATO GIC Remission Policy to Be Based on Taxpayer’s Star Sign 6 May 2026 ISSUE NO. 24 CANBERRA — The Australian Taxation Office has announced a new framework for the remission of general interest charge, under which decisions will be determined by the...
This session continues last week’s discussion on Harvey v Harvey and the two competing models of partnership property, and turns to s 106-5 of the ITAA 1997. The central question is what CGT event occurs when a partner contributes an asset to a partnership...
Criminal Law Firm Provides Junior Lawyers Unrivalled Exposure to Drugs, Alcohol and Gambling. Also Some Legal Work. 29 April 2026 ISSUE NO. 23 Newcastle — A Newcastle criminal defence firm has been recognised for the exceptional breadth of professional development...
New AI Will Replace All Lawyers, Says Founder Who Has No Idea What Lawyers Actually Do 22 April 2026 ISSUE NO. 22 SAN FRANCISCO — The founder of Nova.AI, a general purpose artificial intelligence platform, has declared that lawyers will be fully replaced by AI within...
This session moves past PCG 2026/D2 to examine the question that sits underneath it: when land is made available to a partnership but not contributed to it, what is the legal character of the accretions to that land produced by partnership activity, and what are the...
This session examines draft PCG 2026/D2, the ATO’s compliance framework for the application of Part IVA to related-party property development arrangements involving long-term construction contracts. The Guideline is the natural companion to TA 2026/1, discussed...
