For the past 12 months we have been on a thematic arc considering the meaning of “apply” in relation to trust income and capital. This has centred around Fischer v Nemeske Pty Ltd [2016] HCA 11 and the cases leading up to it. Prior to that the arc was on...
2/2/24 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. Dr Campbell Rankine:...
David Marks KC on Nareng Subdivision v Hudson on GST on land subdivisions, enterprise David Marks KC: https://davidwmarks.com/ https://davidwmarks.com/wp-content/uploads/2024/02/Paper-Nerang-Subdivision-v-Hutson-20240223.pdf Full case available here:...
Dr Bernie Walrut: Trinity College v CST on Payroll Tax exemptions. Full case avaliable here: https://jade.io/article/1058967 Dr Bernie Walrut: https://www.murraychambers.com.au/chambers-members/bernard-bernie-walrut Redirect to tax training...