Litigation & Dispute Resolution| 25 Oct 2022
The High Court of Australia has affirmed the operation of the presumption of advancement, in its recent decision on Bosanac v Commissioner of Taxation.
Turnaround & Business Restructuring| 14 Jul 2021
COVID-19 has been great for some: online retail of home goods, clothes and exercise equipment and food delivery. But it has been harder on others.
Tax| 10 Feb 2021
In the first of our series of articles on the avenues for small to medium businesses to deal with their overdue tax debts, we look at how and when tax liabilities arise and what options are available to the ATO ...
Insolvency & Restructuring| 15 Dec 2015
On 10 December 2015, a majority of the High Court of Australia ruled in Commissioner of Taxation v Australian Building Systems Pty Ltd (In Liquidation)1 that liquidators are not obliged to, and are not personally liable for, failing to retain sufficient funds ...