2,592 research outputs found
Forever foreign?
No full textThere is considerable doubt that foreshadowed tax concessions will encourage multinational corporations to locate their regional headquarters in Australia, contends Justin Dabner
Directors' duties: the schizoid company
No full textThe classic dictum of Mason J. in Walker v. Wimborne, decided in 1975, that directors may owe a duty to creditors (where an insolvency situation was involved and where directors were shuffling assets between one company and another) has had some remarkable repercussions. The most recent is a statement by Lord Templeman in the House of Lords that directors owe duties not only to existing creditors but to future creditors. In this article Justin Dabner, a lecturer at the University of Tasmania, examines the implications of the widening of the duties of directors to creditors in the context of traditional company law principles. Mr Dabner notes that there have been expressions of concern at just where these developments will take us in the context of these traditions but suggests that these concerns may have been ill conceived
The commissioner's discretion's and indiscretions
No full text[Extract] Australia's taxation law is rendered uncertain by the increasing use of statutory and non-statutory discretions. Ray Conwell, Justin Dabner and Paul Glover, of Deloitte Ross Tohmatsu argue that self-assessment of tax liabilities will fail unless the tax system is simplified by less reliance on discretions and by the establishment of an effective appeal and review procedure
Controlling the Tax Commissioner's powers of investigation
No full textTbe Australian Tax Commissioner's powers of investigation should be fully enshrined in legislation and placed on a similar footing to the corresponding powers of police and customs authorities, according to Justin Dabner and Mark Burton, Lecturers in Law at the University of Tasmania, and Luke Neal, Lecturer in Law at Deakin University (Burwood Campus)
Proposed amendments to Pt IVA highlights its conceptual flaws
No full text[Extract] The government announced on 1 March 2012 that Pt IVA was to be amended to remove certain structural flaws that had been brought to light in recent decisions that the Commissioner had lost (see Assistant Treasurer's media release (CCH Tax Week 157) and Dabner, "Part IVA — is the game now up?" (CCH Tax Week 316)). Subsequently, an exposure draft of the proposed amendments was released on 16 November 2012 (see CCH Tax Week 1020, Dunne, "Proposed reform announced to Australia's income tax general anti-avoidance rule" (CCH Tax Week 1035) and Dabner, "Part IVA: one person's technical deficiencies is another's balanced application" (CCH Tax Week 1144) (the December 2012 article)). This draft legislation was the subject of universal condemnation for its convoluted and complex drafting, notwithstanding that it was professed to be the product of widespread consultation, including assistance from senior counsel
[Paragraph 161] Proposed amendments to Pt IVA highlight its conceptual flaws, 01 March 2013
No full textThe government announced on 1 March 2012 that Pt IVA was to be amended to remove certain structural flaws that had been brought to light in recent decisions that the Commissioner had lost (see Assistant Treasurer's media release (CCH Tax Week ¶157) and Dabner, "Part IVA — is the game now up?" (CCH Tax Week ¶316)). Subsequently, an exposure draft of the proposed amendments was released on 16 November 2012 (see CCH Tax Week ¶1020, Dunne, "Proposed reform announced to Australia's income tax general anti-avoidance rule" (CCH Tax Week ¶1035) and Dabner, "Part IVA: one person's technical deficiencies is another's balanced application" (CCH Tax Week ¶1144) (the December 2012 article)). This draft legislation was the subject of universal condemnation for its convoluted and complex drafting, notwithstanding that it was professed to be the product of widespread consultation, including assistance from senior counsel.
With the introduction into parliament on 13 February 2013 of the Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Bill 2013, the final version of the proposed amendments is now available. While the legislation appears much simpler on its face, notably the same problematic underlying policy intent remains. Furthermore, much of the troublesome terminology and concepts that bedeviled the exposure draft have been moved to the explanatory memorandum (the EM) and continue to haunt the proposed amendments
Service trusts: the relevance of the medical practioner cases
No full textThe article covers tax planning techniques which the author believes should be considered by practitioners advising clients in the preparation of a will. The author also covers the principles of income tax applicable to wills
American Gods: fanboys and superheroes in the twentieth century
No full textThis paper details the development of comic book fan culture through the twentieth century. It examines the growing cultural relevance of comic book material and explores the narrative and thematic links between Frank Miller's "The Dark Knight Returns" and 1980s conceptions of masculinity and heroism.M.A.Includes bibliographical referencesby Justin Man
Lizzo “Truth Hurts” Co-Author Allegations
No full textFamous recording artist, Lizzo, filed a preemptive lawsuit on October 23rd, 2019 to disprove allegations that Justin and Jeramiah Raisen and Justin “Yves” Rothman deserve author credit for her song, “Truth Hurts.”Lizzo is seeking a declaratory judgment that the alleged authors have no interest in the copyright or right to share profits. The Raisens and Rothman claim that the lyric “I just took a DNA test, turns out I’m 100% that bitch”, which originated from a popular internet meme, was a part of an unreleased demo, which Lizzo recorded at the Raisen’s studio, and on the final track. Lizzo claims that Rothman believes that she will pay him to stop making accusations against her, simply because he was present at a writing session for the demo track.
This post was originally published on the Cardozo Arts & Entertainment Law Journal website on November 11, 2019. The original post can be accessed via the Archived Link button above
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Lizzo “Truth Hurts” Co-Author Allegations
No full textFamous recording artist, Lizzo, filed a preemptive lawsuit on October 23rd, 2019 to disprove allegations that Justin and Jeramiah Raisen and Justin “Yves” Rothman deserve author credit for her song, “Truth Hurts.”Lizzo is seeking a declaratory judgment that the alleged authors have no interest in the copyright or right to share profits. The Raisens and Rothman claim that the lyric “I just took a DNA test, turns out I’m 100% that bitch”, which originated from a popular internet meme, was a part of an unreleased demo, which Lizzo recorded at the Raisen’s studio, and on the final track. Lizzo claims that Rothman believes that she will pay him to stop making accusations against her, simply because he was present at a writing session for the demo track.
This post was originally published on the Cardozo Arts & Entertainment Law Journal website on November 11, 2019. The original post can be accessed via the Archived Link button above
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