by Gavel Law | May 19, 2026 | Capital Gains Tax CGT, Gavel Law, Negative Gearing, Property Law, Superannuation, Taxation Law, Trusts
2026 Federal Budget Implications for Capital, Structure & Long-Term Decision Making Core Themes Erosion of policy credibility → retrospective-style changes, reliance on grandfathering Capital disincentivised → higher friction on risk-taking and...
by Gavel Law | Sep 17, 2025 | Commercial Law, Corporate Law, Employment LAw, Private Equity, Private Wealth, Tax Avoidance, Taxation Law
Recent media coverage has highlighted the use of loan forgiveness schemes in executive remuneration, particularly in private equity–backed companies. These arrangements typically involve executives receiving loans to acquire shares in their employer, with the...
by Gavel Law | Sep 17, 2025 | Commercial Law, Cryptocurrency, Dispute Resolution, Finance & Investment Law, Litigation, Private Wealth, Property Law, Tax Avoidance, Taxation Law
A Victorian Magistrates’ Court decision has potentially cast doubt on the Australian Taxation Office’s long-standing approach to taxing cryptocurrency. The case arose from criminal proceedings against former AFP officer William Wheatley, who allegedly stole 81.6...
by Gavel Law | Mar 26, 2025 | Commercial Law, Corporate Law, Employment LAw
In a significant move, the Albanese Government has announced it will ban non-compete clauses in employment contracts for workers earning up to $175,000 annually. The reform, part of the 2025 Federal Budget (25 March 2025), could potentially be extended to higher...
by Gavel Law | Feb 26, 2025 | Gavel Law, Private Wealth, Tax Avoidance, Taxation Law, Trusts
The Commissioner of Taxation (Commissioner) has had a long-standing view that an unpaid present entitlement (UPE) by a trust to a corporate beneficiary is a form of “financial accommodation” where the beneficiary can (but does not) demand the entitlement. This meant...
