Tuesday, October 8, 2024

When exactly is a director being a reasonable (man)**?

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Posts over the last 2 weeks have looked at various aspects of the business judgment rule, leveraging the lessons explained in the decision o...
Tuesday, October 1, 2024

Avoid being on your own** (A safe Harbour in the Mariner, Part II)

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Last week’s post summarised the leading Corporations Act case of ASIC v Mariner Corporation Ltd [2015] FCA 589. This post further conside...
Tuesday, September 24, 2024

Happy** to be a safe Harbour in the Mariner?

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Today's post considers the decision in ASIC v Mariner Corporation Ltd [2015] FCA 589. The case is particularly important because it hig...
Tuesday, September 17, 2024

Refinancing rules: ensure you & your client feel good**

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One issue that arises regularly in relation to the taxation of trusts is the incurring of interest expenses by a trustee for external borrow...
Tuesday, September 10, 2024

You got the power** to make superannuation an estate asset?

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The decision in Stock (as Executor of the Will of Mandie, Deceased) v N.M. Superannuation Proprietary Limited [2015] FCA 612 is another rem...
Tuesday, September 3, 2024

This is the one** important case on language you need to know this week (the 'income and profits' decision)

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Following on from last week’s post, another case that applied some aspects of the reasoning in the decision profiled last week is Wilson &am...
Tuesday, August 27, 2024

Estate Planning and Beneficiary Loan Accounts: Fools gold**

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The decision in Clark v Inglis [2010] NSWCA 144 remains a key case in relation to the interplay between beneficiary loan accounts and estat...