Peter Greensill Family Co Pty Ltd (Trustee) v Commissioner of Taxation [2021] FCAFC 99
10-6-21 / Mark Robertson KC — Tax
The appeal concerned the interaction of div 855 and sub-div 115-C Income Tax Assessment Act 1997 (Cth) in relation to a capital gains event arising from the disposal of alleged non-taxable Australian property by trustees. The Commissioner of Taxation had made an assessment that s 855-10(1) of the 1997 Act…
PresCare is a ministry division of the Presbyterian Church of Queensland (“Church”). It is responsible for the operation of aged care facilities. The Presbyterian Church of Queensland Incorporated by Letters Patent (“PCQ”) holds much of the property of the Church, and it is the trustee of a charitable trust (or…
Scriven v Queensland Rural and Industry Development Authority [2021] QCA 121
4-6-21 / Mark Eade — Banking
The applicant applied to the Court of Appeal for an extension of time within which to appeal a dismissal of his application for a statutory order of review ([2019] QSC 176). The application for a statutory order of review arose out of a mediation held under the provisions of the…
Australian Competition and Consumer Commission v Tasmanian Ports Corporation Pty Ltd [2021] FCA 482
3-6-21 / Michael Hodge KC — Competition & Consumer
The ACCC alleged that the state-owned corporation TasPorts breached section 46(1) of the Competition and Consumer Act 2010 (Cth), by various conduct that it said was directed at the entry of Engage Marine into the towage and pilotage markets in northern Tasmania. All but one of the alleged contraventions were…
The applicants were 2 of 29 respondents to a “mothership” unfair preferences claim brought by a liquidator. They did not give the liquidator a positive indication that they consented to a finding of insolvency and they did not appear at the hearing to determine the question of insolvency. A costs…
