Introduction The Federal Court’s decision in Commissioner of Taxation v Esso Australia Resources Pty Ltd [2024] FCAFC 151 provides a significant ruling on the interpretation
Family trust elections (FTEs) are crucial choices made by trustees of family trusts in Australia to unlock tax benefits and avoid significant penalties. These elections
In the November 2024 edition of Andersen in Australia’s Monthly Tax Update, we provide recent legislative updates and outline the latest developments in the areas
In Kilgour v Commissioner of Taxation [2024] FCA 687, the Federal Court addressed the technical application of the market value substitution rule under Section 116-10
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