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Commissioner of Taxation v Wood [2023] FCA 574
TAXATION – general deduction from assessable income – whether a payment made to settle litigation years after the relevant employment ended qualifies as a general deduction from assessable income under s 8-1 of the Income Tax Assessment Act 1997 (Cth) – whether the loss or outgoing was incurred in gaining or producing assessable income –…
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Haycraft v AF1 Services Pty Ltd [2023] FCA 774
CORPORATIONS – application for winding up of a company on just and equitable grounds under s 461(1)(k) of the Corporations Act 2001 (Cth) – where directors of the company disagree on aspects of the conduct of the business – where relevant business is profitable, solvent and has many employees – applicable principles to just and…
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