If you want to understand Bendel, you need to understand Ward VIRC. This session continues our work on present entitlement, and looks at what it means for a trustee to “apply” trust income. The text is Commissioner of Inland Revenue (NZ) v Ward [1970] NZLR...
This session examines Fortescue Metals Group Ltd v The Commonwealth [2013] HCA 34; (2013) 250 CLR 548, the Mining Tax Case, in which a unanimous six‑member Court (French CJ, Hayne, Crennan, Kiefel, Bell and Keane JJ) upheld the validity of the Minerals Resource...
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...
