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Carry-back of income tax losses

The 2020-21 Federal Budget papers released on 6 October 2020 contained a potentially significant measure relating to the carry-back of company income tax losses to prior years, as explained in this note.

Everlyte Ltd and Registrar of Personal Property Securities [2020] AATA 2584

PERSONAL PROPERTY SECURITIES REGISTER (PPSR) – Applicant registered security interest in collateral (helicopter) – helicopter stolen and sold to other party – other party on-sold helicopter to third party and applied to register financing change statement to end applicant’s interest – meaning of “security interest” – decision affirmed

Managing complexity in cartel conduct prosecutions

When competition and criminal law collide. This case note discusses the interlocutory appeal in Country Care Group v CDPP, in which the Full Court of the Federal Court considered the complexity of criminal prosecutions for cartel offences and the need to direct juries about alternative pathways to conviction.

Protection visas can be refused under s 501 on character grounds

In a joint judgment, a Full Court of five members (Allsop CJ, Kenny, Besanko, Mortimer and Moshinsky JJ) held that the power in s 501 of the Migration Act 1958 (Cth) to refuse to grant a visa can be used to refuse an application for a protection visa, even if the applicant otherwise satisfies the protection visa criteria.