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11 results
Section 100A guidance: highway to the danger (red) zone

Tax| 04 Mar 2022

Section 100A guidance: highway to the danger (red) zone

After a long wait (43 years), we now have the Commissioner’s position on the meaning and scope of section 100A of the Income Tax Assessment Act 1936 (Cth)1936 Act.

Long awaited guidance on s100A, but read with caution!

Tax| 23 Dec 2021

Long awaited guidance on s100A, but read with caution!

After a 13-year wait, we finally have some new judicial guidance on section 100A of the ITAA 1936 in the Guardian AIT case.

Keep it in the Family: First case to consider new family provision laws

Private Client Dispute Resolution| 19 Aug 2016

Keep it in the Family: First case to consider new family provision laws

The Victorian Supreme Court decision in Brimelow v Alampi [2016] VSC 135 (Brimelow) marks the first case to consider recent law reforms regarding disputed estates.

Misconduct and mismanagement: Winding up on the just and equitable ground

Litigation & Dispute Resolution| 19 Apr 2016

Misconduct and mismanagement: Winding up on the just and equitable ground

In most cases, the precondition for the appointment of a liquidator and the winding up of a company by a court is that a company is insolvent.

Notices best served ungarnished

Litigation & Dispute Resolution| 13 Oct 2015

Notices best served ungarnished

Federal Court confirms the ATO cannot issue garnishee notices to a company being wound up to collect post-liquidation tax liabilities.