by Gavel Law | Jul 14, 2026 | Capital Gains Tax CGT, Gavel Law, Negative Gearing, Private Equity, Private Wealth, Property Law, Superannuation, Tax Avoidance, Taxation Law, Trusts
The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received Royal Assent on 26 June 2026 and introduces significant changes affecting residential property investors and self-managed superannuation funds. Two measures are particularly important for Gavel Law...
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 | Gavel Law, Property Law, Tax Avoidance, Taxation Law
The Full Federal Court decision The Full Federal Court decision of Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC] 28 decided that Part IVA of the Income Tax Assessment Act 1936 did not apply to a trustee’s failure to exercise its...
