The latest from the High Court: October 2018

Reporting and analysis of the High Court’s most recent notable decisions. By ANDREW YUILE.

Taxation: the tricky business of amending trust deeds

Amending a trust deed is a tricky business. Tax must always be taken into account, and NSW duty must also be considered. By JIM MAIN.

Costly mistakes in using deceased estates exemptions from duty

Care needs to be taken when beneficiaries to an estate propose to enter into a deed of family arrangement to prevent duty being triggered unintentionally….

The latest from the High Court: October 2017

Reporting and analysis of the latest key judgments from the High Court of Australia. By ANDREW YUILE.

Tax stings and GST tales of woe

There are multiple different GST scenarios requiring separate analysis. According to Jim Main, taxpayers must be careful when using the margin scheme and the going concern exemption….

New GST laws impact legal services for non-resident clients

From 1 October 2016, legal services may be GST-free in a broader range of circumstances. The reforms potentially benefit both non-resident clients and law firms….

Interpreting bilateral tax treaties

A provision in a tax treaty is to be interpreted according to its language, context, and object and purpose. By STEPHEN TULLY.

Disproving tax fraud or evasion: the onus is on you

Knowing what to do if the Commissioner of Taxation forms a fraud or evasion opinion is no academic exercise. By LOUISE McBRIDE.

Stamp duty exemptions: hidden tax stings

Freedom from stamp duty does not necessarily mean freedom from tax or GST. By JIM MAIN.

When a delayed estate means tax stings await

There are significant CGT and duty concessions in administering estates. By JIM MAIN.