Insights
-
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…
-
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…
-
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…
-
Insights | the High Court’s s 44 decision and its broader relevance
This article considers the decision of the High Court in the seven section 44 matters recently referred to it in its capacity as the Court of Disputed Returns in the context of its broader relevance to other areas of law.
-
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…
-
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…
-
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…
-
Tax insights | NSW land tax surcharge implications
The purpose of this article is to discuss the general operation of the NSW land tax surcharge and implications to foreign and Australian residents.
-
Tax insights | High Court rules on tax residency appeal
Where formal legal arrangements and record keeping is not enough to escape the reach of Australian tax liability.
-
Insights | deferred compensation – the Blank case
High Court of Australia rules taxpayer not eligible for capital gains tax treatment on deferred compensation plan.