In this session we will consider the meaning of “payment” under s 12-35 TAA, particularly whether the use of one entity’s funds to discharge another’s wage obligations creates a PAYG withholding liability. The reasoning in CLK Kitchens is clear: it is not the source...
This week we will return to the tension between the trustee’s right of indemnity and the interest of the beneficiary in the trust fund. This will be viewed through the lens of the entitlement of a former trustee to be indemnified out of trust assets. The...
Last week we established the arguments made in Euthyphro, where Plato presents Socrates as a relentless questioner, refusing to accept vague, circular, or authority-based answers to moral questions. His discussion of piety becomes a model for how we might approach...
What makes an action right or wrong? Is professional conduct ethical simply because it complies with legal standards and firm policies, or should we critically examine the principles behind our decisions? These are the same questions explored in Euthyphro, where...
It appears that there is property all around cryptocurrencies, just not in the places decided in Blockchain Tech. There is property that is copyright in the software Bitcoin Core, which is owned by the developers. There is copyright in the ledger entries, which is...
This week we considered various tests for property and examined when software is property. Software is a form of property as copyright and data entries in software might themselves be copyright but the question is who is the owner: the user who makes entries or the...