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Bowerman: an unusual case that may have unusual implications
In an “unusual outcome” concerning a main residence, the AAT has highlighted the breadth of what constitutes a profit-making scheme and the functionality of ATO public rulings.
Sladen Legal Promotion
We congratulate Shenelle Teunissen on her promotion to Special Counsel. Shenelle has been an important cog in a very busy team. Shenelle works across all facets of commercial property development and retail and commercial leasing.
Sladen Legal Property Team Recognised In Doyle's Guide Victoria 2022
Congratulations to Sladen Legal Principal, Victor Di Felice, who has been has been identified by clients and peers for his expertise and abilities as Recommended in Doyle's Guide's Leading Real Estate Property Lawyers - Victoria, 2022.
Sladen Snippet - GST on sales of vacant land by sheep grazing business
For a supply to trigger a GST liability, it needs (amongst other things) to be made in the course of furtherance of an enterprise. A common GST question is whether the sales of vacant lots of land amount to carrying on an ‘enterprise’ and are subject to GST.
Sladen Snippet: Greig - Full Federal Court decision on capital revenue question
As we previously reported here, in the decision of Thawley J in Greig v Commissioner of Taxation [2018] FCA 1084 the taxpayer was unsuccessful in arguing the loss on selling shares was deductible on the basis he was in the business of dealing in shares. The taxpayer appealed this decision.