Insights | Taxation of Daigo activities

The ABC recently published a feature article on the “Daigo” phenomenon. For those who aren’t familiar with that expression and too time poor to read the entire ABC article, “Daigo” refers generally to private shoppers, relevantly based in Australia, who traditionally purchase high demand items such as baby formula powder or vitamins or supplements for consumption … More Insights | Taxation of Daigo activities

No cemetery in Wallacia: overview of the IPC decision

On 12 July 2019, the Independent Planning Commission (IPC) made its direction to the Sydney Western City Planning Panel for the refusal of the proposed Wallacia Memorial Park development. The IPC’s webpage for the Wallacia Memorial Park application may be accessed here. As a former Wallacia resident, the principal of Stratos Lawyers supported the local … More No cemetery in Wallacia: overview of the IPC decision

Insights | High Court decision summary – prenups and postnups

The purpose of this article is to provide fellow practitioners and our readership with a working summary of the recent High Court decision in Thorne v Kennedy [2017] HCA 49. In case you are looking for a one-liner conclusion: the rumours of the prenup’s/postnup’s demise are greatly exaggerated. Preliminary matters A few preliminary considerations arise … More Insights | High Court decision summary – prenups and postnups

Seven & Harrison: a pyrrhic victory

In this author’s mind, it was beyond reasonable doubt that Seven would obtain final injunctive relief to restrain Ms Harrison from breaching the terms of the 2014 deed of settlement; any legal practitioner experienced in negotiating and drafting terms of settlement and confidentiality would know that there are strong commercial reasons such deeds entering into … More Seven & Harrison: a pyrrhic victory

NSW land tax alert: airbnb activities

There is currently speculation that the airbnb economy will be targeted under new land tax measures.  This article considers the current land tax position in NSW with respect to airbnb activities. The AFR recently reported that the State of Tasmania is currently evaluating a new land tax rule to raise revenue from “airbnb” arrangements involving the … More NSW land tax alert: airbnb activities

Tax Insights | Land tax – let’s get physical- Metricon appeal case summary

The following is a case summary of the recent New South Wales Court of Appeal decision in Chief Commissioner of State Revenue v Metricon Qld Pty Ltd [2017] NSWCA 11 (10 February 2017). Tax Insights For readers seeking immediate gratification, we set out below five tax insights we derive from the Metricon appeal case: The … More Tax Insights | Land tax – let’s get physical- Metricon appeal case summary

Tax Insights | Land tax – Leppington Pastoral Company case summary

The following is a case summary of the recent Supreme Court decision in Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 (30 January 2017).  At the end of the article we identify five key insights arising from this case. The legal significance of this case This case builds upon … More Tax Insights | Land tax – Leppington Pastoral Company case summary