This session considered selected recent court decisions and their implications. Cases covered include, among others:
- Minerva Financial Group Pty Ltd v Commissioner of Taxation (No 2) [2022] FCA 1092
- BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112
- Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2022] FCA 972
- Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971; and
- Commissioner of Taxation v Guardian AIT Pty Ltd as Trustee for the Australian Investment Trust [2023] FCAFC 3.