Bendel May Be More Interesting Than It Appears – Clarifying Present Entitlement Bendel is one of the most anticipated tax cases of the past couple of decades. Simply put, whether UPEs trigger a Div 7A deemed dividend is a matter that is consequential to every tax...
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The Problems with NSW’s Generative AI Practice Note The NSW Chief Justice has recently issued SC Gen 23 – Use of Generative Artificial Intelligence (“Gen AI”). However, the main problem with this Practice Note becomes apparent through a simple...
Fischer V Nemeske: The Dissenting Judgements – Part 3 Kiefel J’s Dissent This is the final part of my three part series commenting on Fischer V Nemeske, specifically the dissenting judgements. Kiefel J considered that for the capital to be applied,...
Analysis of Fischer v Nemeske: Gageler J’s Judgement Continuing on from part one of the discussion on Fischer v Nemeske, in which the conventional view of present entitlement and the controversial majority judgement of French CJ and Bell was...
Present Entitlement and Fischer V Nemeske – Part 1 This is part 1 of my three-part series commenting on present entitlement and Fischer V Nemeske. To understand the effect of a resolution to make a beneficiary presently entitled to a sum, with a...
