This session presents a draft set of 16 proposals for State Taxes reform, circulated for discussion and practitioner feedback before being finalised. These reforms aim to modernise South Australia’s tax administration by drawing on proven ATO systems and best...
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...
Bamford resolved the proportionate approach to Division 6 by distinguishing between distributable and taxable income but did not clarify when entitlement arises. The coming High Court decision in Bendel is expected to examine whether beneficiaries cannot become...
This week we will read the High Court hearing transcript in Commissioner of Taxation v Bendel and focus on what the Court appears to be probing beyond Div 7A: the nature and source of trust entitlements. If the High Court does examine the nature of trust entitlements...
This session examines the clash between copyright law and artificial intelligence through the lens of Thomson Reuters v. ROSS Intelligence. We will read Judge Bibas’s 2025 decision and ROSS’s Opening Brief on appeal to the Third Circuit. The case asks whether Westlaw...
Next week we turn to Poulton v Conrad [2025] TASFC 7, a decision of the Tasmanian Full Court that may prove to be the most radical judgment yet on Bitcoin. The Court upheld liability in conversion and detinue for Bitcoin retained by an intermediary, despite orthodox...
