
- News item
The potential of s100A ITAA36 to address tax avoidance using trusts
On 17 August 2023, Sonali Walpola, Senior Lecturer in the College of Business and Economics at the Australian National University, presented a hybrid seminar on the potential of s100A ITAA36 to address tax avoidance using trusts and why the Full Federal Court’s approach in Guardian should be treated with caution.Seminar abstractSection 100A of the Income Tax Assessment Act 1936 (ITAA36), enacted in 1979, is an important integrity measure in the trusts arena.The provision applies where a beneficiary is made presently entitled to trust income where the economic benefits relating to the present entitlement are enjoyed by another party. Currently, Section 100A ITAA36 is in the spotlight. The Commissioner relied on s100A in two cases which were the subject of Federal Court appeals in 2023—Commissioner of Taxation v Guardian AIT Pty Ltd [2023] FCAFC 3 (Guardian), where the Commissioner was unsuccessful (at least on s100A) and the ‘BBlood’ litigation (B&F Investments (as trustee for the Illuka Park Trust) v Commissioner of Taxation [2023] FCAFC 89), where the Commissioner was successful. It is centrally argued that the Full Court’s approach to s100A in Guardian is overly narrow, and the decision should be treated with caution due to its failure to consider the most authoritative and salient s100A precedents. While the general anti-avoidance rule in Part IVA ITAA36 was successfully used in Guardian, prior case law shows that s100A is the more robust anti-avoidance mechanism in the trusts arena because it is not hindered by problems that have beset Part IVA, including establishing a dominant tax avoidant purpose. This paper highlights that a broad, non-technical approach to s100A was authoritatively laid down in the only High Court decision on s100A, Raftland Pty Ltd v Commissioner of Taxation [2008] HCA 21 (Raftland), but extraordinarily, the Full Court in Guardian does not once discuss or cite Raftland.

- teaching
Study Options
Centre for Media and Communications Law staff, and faculty members associated with the centre and institute, teach in the degree programs of Melbourne Law School and supervise graduate researchers.

- News item
Dr Yousef Kowsar joined Amazon Research Team
We farewelled Dr Yousef Kowsar, our doctoral fellow based at the Computing and Information Systems last month. Yousef has accepted a position at an Amazon Research team based in Melbourne. He will still be an Honorary at the University of Melbourne.Congratulations to Yousef and wishing him all the best in his new role.Postdoctoral fellow, Dr Anjalee de Silva has been awarded WLIA fellowship 2022

Workshop on Caste

- Researcher profile
Kathryn James
Academic profile of Dr Kathryn James, Melbourne Law School

- Event
Competition Law and COVID-19 in Asia: Vietnam
Thursday 25 June, 2020

- Researcher profile
Glenn Patmore
Academic profile of Associate Professor Glenn Patmore, Melbourne Law School

- Researcher profile
James Parker
Academic profile of Dr James Parker, Melbourne Law School

- Past project
Implications of Changes to Voting in Australia Project
This research project report was prompted by the increasing numbers of voters in Australia who are ‘convenience voting’ in one way or another.

- Past project
First Peoples’ Treaties with Victoria: Jurisdiction
In 2019 the Constitution Transformation Network was asked by the Victorian Treaty Advancement Commission to identify potential powers and matters within the jurisdiction of the State of Victoria which were potentially negotiable within the treaty process.

- Researcher profile
People
The research team involved with the Australian Research Council Laureate Project - Laureate Program in Comparative Constitutional Law.

- Current project
Ian Ramsay
Project by Associate Professor Paul Ali and Professor Ian Ramsay, Financial exclusion, poor insurer practices and consumer protection.

- Researcher profile
Tim Lindsey
Academic profile of Professor Tim Lindsey, Melbourne Law School

Meaning of Home
Melbourne Law School, along with Flinders University and Australian National University have been funded by the Australian Research Council to undertake a qualitative research project examining the meaning of home for children and young people after parental separation. Parental separation is likely to result in big changes in home arrangements for children and young people, yet so far, how children and young people think about ‘home’ after parental separation remains unexplored in research.

- Researcher profile
Robi Rado
Academic profile of Dr Robi Rado

- Publication
Australian Journal of Labour Law
Information from the Centre of Employment and Labour Relations Law regarding submissions to the 'Australian Journal of Labour Law', a co-edited publication comprising three issues per year.

- News item
Tax levies and legal certainty: hendiadys or oxymoron?
On 1 August 2023, Marcello Poggioli, University Professor of International and Italian Tax Law (University of Padova) discussed recent developments in the Italian domestic legislation and in EU law regarding the introduction of a general anti-avoidance clause (GAAR). A key focus of the discussion was whether the codification of the clause and of its procedural aspects may actually lead to a higher degree of legal certainty (and of tax fairness) in tax obligations.

- Event
Gandhi’s Alternative Understanding of Justice: A Unilateral Duty of Deference
Tuesday 2 May, 2023

- News item
- Event
- Publication
News and Events
The Centre for Indonesian Law, Islam and Society runs numerous events throughout the year, many of them open to the public. Click through to see forthcoming or past events and also for our news items.

- Researcher profile
Rebecca Giblin
Academic profile of Associate Professor Rebecca Giblin, Melbourne Law School

- Researcher profile
Cally Jordan
Academic profile of Associate Professor Cally Jordan, Melbourne Law School

- Past project
Transition to a Clean Energy Future: The Role of Climate Litigation
This innovative project analysed the capacity of climate litigation in key fossil-fuel producing countries, Australia and the US, to influence regulation so contributing to putting these nations on the path to a clean energy future. This project was funded by the Australian Research Council Discovery Project (DP 130100500) between 2013-2018.
