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The Case in Point (or should that be the point in case!)

Published on 24 Sep 2009 | Took place at Hyatt Regency, Adelaide , SA

In the past 12 months the Courts have handed down several landmark decisions in the fields of taxation and stamp duty law including Spriggs & Riddell, Day, Malouf, Bamford, Spry, Henschke. This event highlighted the practical implications of these and other recent decisions and in doing so answered such questions as:

  • has the High Court redefined:
    • the boundaries of a business and when a business expense is incurred?
    • when legal and other expenses of an employee are of a private nature?
    • the relationship between a trustee, appointor and beneficiary?
  • have the Courts clarified (or is the Commissioner confused about) how a beneficiary is taxed on trust income?
  • in what circumstances is stamp duty payable when a partner exits a continuing partnership?

Additionally this event asked whether there are any new principles emerging from these Cases and what this might tell us about future tax and stamp duty decisions.

Individual sessions

2009 Tax cases

Author(s):  Stephen HEATH,  Nick WILKINS

This presentation covers some 2009 tax cases.

Materials from this session: