Tax Training – 26/7/24 – Dr Campbell Rankine: Laybutt v Amoco

There are different types of options: options per se, conditional contracts, and offers with consideration not to revoke. These are set out in Laybutt v Amoco. The different types of options have different legal and taxation effect, in particular with Stamp Duty. Dr....

Proposed Upcoming Tax Training Cases

For the past 12 months we have been on a thematic arc considering the meaning of “apply” in relation to trust income and capital. This has centred around Fischer v Nemeske Pty Ltd [2016] HCA 11 and the cases leading up to it. Prior to that the arc was on...