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Hosted by The Tax Bar Association, this online webinar about the recent Full Federal Court decision in Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust  FCAFC 226. The case deals with the doctrines of mistake and rectification in tax disputes as well as specific issues related to public trading trusts and superannuation.
Gareth Redenbach provides an overview of the case and its general implications for tax disputes. The session is chaired by Michael Flynn QC who appeared for the successful trustee.
A five-member bench of the Full Federal Court has unanimously overturned the first instance decision in Commissioner of Taxation v Resource Capital Fund IV LP  FCA 18. This judgment will have significant implications for the classification of legal entities for tax purposes, entitlement to…
The Full Federal Court recently handed down a 2-1 decision in Ellison v Sandini Pty Ltd  FCAFC 44 overturning the Federal Court below. An application for special leave to the High Court has been filed. The case may have substantial consequences for family law practitioners and more general implications for capital gains tax rollover relief. The presentation will explain the Full Federal Court decision, its technical basis and ramifications and identify practical steps practitioners can take to best protect their clients’ interests.