This week we will explore the legal mechanics of fixed trusts, as interpreted in the recent decision of David & Ros Carr Holdings Pty Ltd v Ritossa [2025] NSWCA 108. Case Summary (Relevant Points Only) Two couples co-invested in a unit trust and later disagreed...
This week we examine the legal character of foreign currency and what it means to treat something as “money” under the GST regime, through the High Court decision in Travelex Ltd v Commissioner of Taxation [2010] HCA 33. The case explores the tension between the...
This session continues our examination of how the law distinguishes between money, money-like instruments, and non-monetary forms of value. Through five historically and doctrinally significant cases, we will explore the boundaries of what constitutes money for legal...
This session continues our examination of how the law distinguishes between money, money-like instruments, and non-monetary forms of value. Through five historically and doctrinally significant cases, we will explore the boundaries of what constitutes money for legal...
This week we examine the tension between legality and necessity through three constitutional and commercial law decisions—Thorington v Smith (1869), Madzimbamuto v Lardner-Burke (1969), and Ontario Bank v Lightbody (1834)—to better understand how money, payment, and...
A Comprehensive Guide to Acquisition Requirements and Enterprise Considerations Fuel tax credit may be given to a taxpayer for the fuel tax (exciseor customs duty) paid, where the tax payer has acquired fuel. Thefuel will need to be used in machinery, plant, equipment...
