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Thinking posts
3 results3 results
Tax| 20 Jun 2022
Tax losses aren’t dirty laundry – so don’t wash them
Beware of recent messages encouraging ‘opportunities’ to realise losses on CGT assets prior to 30 June in ‘wash sale’ type arrangements.
Tax| 17 Jun 2022
The Carter case: the poisoned chalice of the default beneficiary
The High Court’s recent judgment in Federal Commissioner of Taxation v Carter [2022] HCA 10 is among the most significant this year. We summarise the decision and provide our practical advice.
Tax| 27 May 2022
Full Federal Court considers personal liability of director for non-payment of import duty
An important case for Customs was handed down by the Full Federal Court this week. The decision is also a cautionary tale for importers of excisable goods.