James Pettigrew

Jun 19, 2024 | lexology.com | Luke Simpson |Jane Hodder |Julie Couch |Julie Jankowski |David Sinn |Nicholas Cowie | +29 more

REAL ESTATE SECTOR INSIGHTS ASIA PACIFIC Q2 2024 In this issue 03 Investment Trends Fast 5: what we're seeing in the industry Australia's investment trends 06 Sub-sector snapshots Office Retail Industrial and Logistics Hotels and Leisure Living Sector: Residential, Build to Rent (BTR), Social & Affordable Housing and Student Accommodation Spotlight on: Data Centres & Batteries 20 Asia Pacific Region Fast 5: Asia Pacific what we're seeing across the region Regional Snapshots JUNE 2024 02...

Mar 12, 2024 | lexology.com | Toby Eggleston |Ryan Leslie |James Pettigrew

The Full Federal Court decision in Minerva Financial Group Pty Ltd v Commissioner of Taxation [2024] FCAFC 28, represents a significant win for taxpayers and important guidance on the operation of Australia’s general anti-avoidance rules in Part IVA of the Income Tax Assessment Act 1936. In particular, the application of Part IVA involves a careful weighing of all the relevant facts and circumstances.