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 Michaela Schmidt - 1 min read
Fund-raising can be enough: not-for-profits as public benevolent institutions
The Full Federal Court has confirmed there is no requirement that a “public benevolent institution” must provide relief directly to those in need. By MARK…
By Mark Friezer and Louisa Wu - 2 min read
Market value and GST
A buyer has no obligation to top up for GST unless it is in the contract. By JIM MAIN.
By Jim Main - 1 min read