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 | 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...
by Gavel Law | Apr 5, 2024 | Charitable Donations, Gavel Law, Private Wealth, Taxation Law
An entity must be a charity to be eligible for various tax exemptions and concessions and endorsement as a deductible gift recipient. (Charity is defined in section 5 of the Charities Act 2013). For a long time it was thought that there was a rigid distinction...
by Gavel Law | Feb 21, 2023 | Gavel Law, Private Wealth, Superannuation, Taxation Law
The Federal Government has launched an assault against those with “large” superannuation balances The Federal Government has launched an assault against those with “large” superannuation balances and has proposed radical changes which will affect super balances over...
by Gavel Law | Feb 21, 2023 | Commercial Law, Corporate Law, Gavel Law, Private Equity, Private Wealth, Property Law, Taxation Law
More Government Overreach Ordinary Australians, vulnerable and wealthy alike, will be exposed and at risk of being targeted for identity theft, cybercrime and discrimination. The Australian Federal Government proposes to implement a public register of beneficial...