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 ...
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...
Tuesday, August 20, 2024

The powers of an attorney: being under the thumb**

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An issue that often arises is the exact extent of the powers an attorney may exercise on behalf of a donor. One of the leading cases in this...
Tuesday, August 13, 2024

Letting little fury things ** like the tax tail wag the dog

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Given the theme of ‘famous tax cases’ in recent posts, it seemed appropriate to revisit the tax aspects of the case involving the family of ...