This week’s session continues the series on Commissioner of Taxation v Bendel [2026] HCA 18, picking up where last week left off. The focus this week is present entitlement and the separate trust, taken in that order. Come prepared to discuss the following: How...
This week’s session continues the series on Commissioner of Taxation v Bendel [2026] HCA 18, picking up where last week left off. The focus this week is present entitlement and the separate trust, taken in that order. Come prepared to discuss the following: ...
The High Court delivered judgment in Commissioner of Taxation v Bendel [2026] HCA 18 on Wednesday, 10 June 2026. This is the second session in our series. Last week was an introduction; this week we read the reasons closely. The profession has greeted Bendel as...
The High Court will deliver judgment in Commissioner of Taxation v Bendel on Wednesday, 10 June 2026. This week’s tax training will be the first in a series examining the decision. Bendel is one of the most anticipated tax cases of this century. The question...
This session continues last week’s discussion on vector-based accounting for trusts. The issue remains whether trust accounts should be understood as a single static balance sheet, or as a series of related but distinct accounts which separately express legal form,...
This session introduces vector-based accounting for trusts. The issue is whether trust accounts should be understood as a single static balance sheet, or as a series of related but distinct accounts which separately express legal form, income character, timing,...
