Michelle Hirschhorn appeared for the successful Commissioner in Origin Energy Ltd v Commissioner of Taxation (No 2)  FCA 409, which concerned deductibility of “capacity charges” paid to the NSW state owned electricity generator, either as a general deduction or as “black hole” capital expenditure.
Benjamin Zipser appeared for the successful defendant in Super Vision Resources Ltd v AC Holdings Co Pty Ltd  NSWSC 65, a Commercial List proceeding involving a claim, rejected by the Court, that property sales were voidable because they were made with intent to defraud creditors.
Gregory Drew appeared for the successful applicant in Sealed Air Australia Pty Ltd v Aus-Lid Enterprises Pty Ltd  FCA 29; (2020) 375 ALR 324, in which the Federal Court comprehensively stated the relevant principles concerning tortious inducement of breach of contract.
Benjamin Zipser appeared for the successful respondent in Flourentzou v Spink  NSWCA 315, which concerned the nature of contributions towards a property. The NSW Court of Appeal clarified the law, having accepted Benjamin’s submission on the issue, that in imposing a constructive trust it is not necessary to trace the specific enhancement in property value resulting from a financial contribution.
John Hyde Page appeared for the successful taxpayer in Addy v Commissioner of Taxation  FCA 1768, in which the Australian Federal Court held that the working holiday maker tax contravened a non-discrimination clause in the Australia-UK tax treaty. The “landmark ruling” on the “backpacker tax” has been reported in the media in eight countries and reportedly may affect around 75,000 working holiday makers.
Christopher Barry QC appeared for the successful horse owners in the Full Federal Court’s refusal of leave to appeal (Zoetis Australia Pty Ltd v Abbott  FCAFC 153) from the Federal Court decision not to order security for costs in the Hendra vaccine class action ( FCA 462). The decisions are the latest word on security for costs in class actions.
Michelle Hirschhorn appeared for the successful Commissioner in Stallion (NSW) Pty Ltd v Commissioner of Taxation  FCA 1306, which concerned entitlement to decreasing luxury car tax adjustments and input tax credits in respect of a purchase of luxury cars.