Silent partners, loud tax
A farm sale exposes costly CGT and GST traps when legal ownership, partnership accounts and the purchaser’s intended use are overlooked.
A farm sale exposes costly CGT and GST traps when legal ownership, partnership accounts and the purchaser’s intended use are overlooked.
Cases highlighting the complexities of identifying beneficiaries, construing wills and distributing superannuation death benefits among competing claimants.
Five words in a bequest caused a legal dispute in Queensland that raises an interesting question for any arts organisation, or charity, that may benefit…
Important cases on trust administration, disputed estate entitlements, succession agreements and the recovery of misapplied estate assets.
How presumptions, suspicious circumstances and evidentiary burdens shape challenges to wills in practice.
The latest cases consider preliminary discovery in will disputes, estate sale injunctions, construction of ‘issue’, section 95 releases and powers of attorney.
A look into the history and mandate of UNIDROIT, and its work on sustainable development.
Recent decisions illustrate how courts analyse testamentary capacity, knowledge and approval when determining whether a document represents a testator’s last will.
The latest cases deal with intestacy distributions involving multiple spouses, freezing orders, rectification of defective certificates and informal wills.
When it comes to wills, cutting the ‘black sheep’ of the family from a will may prompt them to make a claim against the estate….
Recent cases demonstrating how AFCA re‑weighs evidence, wishes and dependency with less formal fact-finding processes.
Influential decisions highlighting how flexibility, discretion and restraint define contemporary estates practice.
Discussion of key principles on relevance for disclosure, rebutting revocation presumptions, identifying testamentary intent, estoppel and family provision relief.