WebbFCT v Sharpcan Pty Ltd [2024] FCAFC 163 Constructional choice is a hot topic, and one that is truly at the epicentre of interpretation these days 12 . Choice between possible meanings of a provision is driven by the ‘unqualified statutory instruction’ in s 15AA of the Acts Interpretation Act 1901. Webb• Pintarich v Deputy Commissioner of Taxation [2024] FCAFC 79, ... • Sharpcan Pty Ltd and Commissioner of Taxation (Taxation) [2024] AATA 2948, a capital/revenue taxation dispute (lead by Terry Murphy QC) • Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd & Ors (2016) 344
SharpCap 2.9 Now Available
Webb25 feb. 2016 · I use an older version of Sharpcap for Solar - Sharpcap 3.0. Up until now I have always left my gain at 150 out of 300, 50%, with the ASI174mm. But was wondering if that is giving the best results. 3.0 has gamma and I will move that to the right towards or to 100% for proms and to the left towards or at 1 for the surface, and then I adjust the ... WebbWhile the legal principles concerning whether expenditure is on revenue or capital account are well established, they remain productive of disputes. [1] A recent example is Mussalli v Commissioner of Taxation [2024] FCAFC 71, where the Full Court held that amounts described as a “prepayment of rent” were capital or capital in nature and ... small group ministry guide
High Court of Australia
WebbBar Roll: 2024 Admitted: 2011. print vcard. 9225 6903 0407 431 676. [email protected] Room 1720 Owen Dixon Chambers West. Claire specialises in taxation law. She also accepts briefs in administrative law, commercial law, equity and mining law matters. Claire has over nine years of experience advising on federal and … WebbShipping Pty Ltd [2006] FCAFC 192; 157 FCR 45 at 110-111 [253] and 111 [255]; and AED Oil Ltd v Puffin FPSO Ltd (No 2) [2010] VSCA 109 at [3] and [12]. 6 As to the second issue, there is no reason why in justice these costs should be paid forthwith. The costs will be large. That is a result of how both sides have treated the applications. WebbThe Full Federal Court unanimously held in Commissioner of Taxation v Healius Ltd [2024] FCAFC 173 that lump sum payments made by the operator of medical centres, Idameneo (a wholly-owned subsidiary of the taxpayer who was formally known as Primary Healthcare), to doctors to conduct their practice at its centres were on capital account. small group method of teaching