This session examines Ziegler v Commissioner of Taxation; Wellton Holdings Pty Ltd v Commissioner of Taxation (2025 ATC 20-983), with particular focus on the contracting issue arising from the 2009 Settlement Deed. The central question is whether an alleged breach of...
HR Team Struggling to Find New Way to Celebrate Fifth Diversity Awareness Event This Month 11 February 2026 ISSUE NO. 12 NAARM (MELBOURNE) — Staff at Simmons & Pratt are reportedly running out of ideas for yet another mandatory diversity celebration, the fifth...
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...
