by Paul Cutler | Nov 6, 2009 | Uncategorised
Reading tax cases is generally something that should be avoided at all costs, however, it appears that they are a rich source of (amusing) definitional issues. The issue which occupied the High Court in the 1932 case of Herbert Adams v Federal Commissioner of Taxation...
by Paul Cutler | Oct 22, 2009 | Uncategorised
Inspired by my previous post about statutory definitions of stock, I came across the 1949 High Court case of Deputy Commissioner of Taxation v Zest Manufacturing. The issue before the High Court was whether the respondent’s fish food fell within a sales tax...
by Paul Cutler | Oct 3, 2009 | Uncategorised
There has been some debate for some time about the role of “good faith” and good faith negotiations in contract law in Australia. These views were recently canvassed by the NSW Court of Appeal in United Group Rail Services Limited v Rail Corporation New...
by Paul Cutler | Sep 13, 2009 | Uncategorised
There is a phenomenon in Australian corporate law called the phoenix company. Bringing about a phoenix basically involves an abuse of the corporate insolvency laws. A company trades, accumulates debts (often substantial) and then sells or transfers all its assets to a...
by Paul Cutler | Sep 2, 2009 | Uncategorised
Most jurisdictions in Australia have procedural rules to the effect that matters are resolved justly in a timely fashion and cost effectively. How these rules should be applied were the subject of the recent High Court decision in Aon Risk Services Australia Limited v...
by Paul Cutler | Aug 27, 2009 | Uncategorised
My wife recently took this photo of my wig to post in a photo competition. It prompted my sister in law to comment on my sudden loss of weight! So, why do barristers wear wigs? One of the better historical explanations is in an article I saw in West Australian Bar...
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