Pure economic loss from negligence
A case note on Mallonland Pty Ltd v Advanta Seeds Pty Ltd [2024] HCA 25 concerning pure economic loss and 'salient features'
When an SMSF member dies
A short summary concerning some matters on the death of a SMSF member
Restructuring for UPEs, s 45B and Part IVA
A case note on Ierna v Commissioner of Taxation [2024] FCA 592
Mitigation of Loss: Case Note
A case note on the ‘IVF’ case - Clark v Macourt and its comments on mitigation of losses.
Damages for Breach of Contract: An Update
A discussion of Cessnock City Council v 123 259 932 Pty Ltd (formerly Cutty Sark Pty Ltd) [2024] HCA 17
Disarming a Trust
A review of a recent case where the beneficiaries of a discretionary trust successfully attacked their exclusion from income entitlements.
Disclaiming a Trust Entitlement?
Can you disclaim your entitlement to a trust distribution after 30 June?
“just before the CGT event”
When a does a distribution need to be made under Division 152?