Jack and Jill went up the hill

A simple conveyance unravels after a trust structure is missed, revealing how section 18(3) and Revenue Ruling DUT010v2 can trap unwary practitioners.

By - 1 min read

Epic Games: digital platforms test Australian competition law

A battle of the giants that marks a turning point for competition law, exposing its strengths, limits and the need for digital platform regulation.

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Wilfully blind

Trust structures can derail estate plans. This scenario shows why lawyers must check deeds, vesting dates and foreign person clauses before drafting a will.

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Pepsi: maximum taste, no royalty

In ruling against the ATO, the High Court stressed a few key points that hint at how diverted profits and royalty withholding tax should be…

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Stung by the (lack of) evidence

Old trust, missing records, big tax risk—how an old house can trigger a modern-day headache for estate planners. By MICHAELA SCHMIDT

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Colleagues sitting at a boardroom table

Sharing the load

Wills, land, shares and capital gains tax: what could go wrong? Plenty. These scenarios show how two sets of eyes are always best.

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A pricey change of trustees

Section 54 of the Duties Act 1997 can trip any tax lawyer up and can lead to a number of different tax stings for your…

By - 6 min read

Stamp of approval

Section 274 of the Duties Act 1997 can be unwieldy when trusts, companies and super funds complicate the way it applies.

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Not all perils are in the river

After a death, murky issues – like life insurance, residency and capital gains tax – can reveal themselves in surprising and costly ways.

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Important reforms regarding tax practitioners and promoter penalties

Recent tax reforms drastically increase penalties and broadens the scope of what is considered promoting tax exploitation.

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