This session examines Sun Newspapers Ltd v Federal Commissioner of Taxation (1938) and its role in determining whether an outgoing is on capital or revenue account under s 51(1) (now s 8-1). Please see below link to case materials which is assumed reading in order to...
This session examines whether rigorous questioning can cross the line into bullying in professional environments. Using Plato’s Hippias Minor as a case study, the discussion considers Socrates’ method of questioning the sophist Hippias and whether the exchange...
This session examines Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd (Carden’s Case) (1938) 63 CLR 108 and its continuing significance for the concept of derivation under s 6-5 ITAA 1997. We will consider how the High Court...
This session examines Ziegler v Commissioner of Taxation; Wellton Holdings Pty Ltd v Commissioner of Taxation (2025 ATC 20-983), with particular focus on the contracting issue arising from the 2009 Settlement Deed. The central question is whether an alleged breach of...
This session introduces the small business CGT concessions (SBCC) in Division 152 of the ITAA 1997 using Moloney v Commissioner of Taxation [2024] AATA 1483 as a worked example. The purpose is not to focus on valuation disputes, but to use Moloney as a practical...
This session examines the circumstances in which an asset originally acquired for capital purposes can later change its character and become trading stock. The discussion focuses on the role of taxpayer intention, objective conduct, and timing in determining when (and...
