The next step in our exploration of fungibles and equitable rights in relation to them is considering trading stock and when it is on hand and how it can be dealt with. Led by Dr Campbell Rankine Required reading: Farnworth v Federal Commissioner of Taxation [1949]...
Where an asset is sold and then bought back to crystallise a CGT Event the ATO seeks to apply Part IVA. But there are more fundamental issues where fungibles are involved in trusts, as seen in the discussions in White v Shortall. Led by Dr Campbell Rankine Required...
We will resume Tax Training on 11th May continuing with a discussion on White v Shortall led by Dr Campbell Rankine. White v Shortall (2006) 68 NSWLR 650 White v Shortall: https://jade.io/article/3581 Redirect to tax training...
We will resume Tax Training on 12th April with a discussion on declaring trusts over fungibles and whether that fails for lack certainty of subject matter, led by Dr Campbell Rankine. Two controversial decisions will be discussed: Hunter v Moss [1994] 1 WLR 452 and...
22/3/24 Dr Campbell Rankine: Archibald Howie Pty Ltd v Commissioner of Stamp Duties on transfer of shares, Stamp Duty and what constitutes property and Hunter v Moss [1994] WLR 452 on declaring trust over fungibles Dr Campbell Rankine:...
8/3/24 Dr Campbell Rankine: Continuing Adamson v Hayes on the writing requirement for transfers of interests in land under a trust, then Archibald Howie on transfer of shares, Stamp Duty and what constitutes property. Then starting Archibald Howie Pty Ltd v...
