The High Court has heard two appeal against a decision of the Full Federal Court on corporate residency for the purposes of tax assessments. Section 6(1) of the Income Tax Assessment Act 1936 (Cth) provides that a company is resident in Australia for tax purposes if it is either incorporated in Australia or if it carries on business in Australia and has either its central management and control in Australia or its voting power controlled by shareholders who are Australian residents. The appellant companies were all incorporated outside of Australia and ultimately owned by two Cayman Islands companies. Borgas, a businessman based in Switzerland, was the sole shareholder in the Cayman Islands holding companies and a director of each of the appellant companies, and was presented as the owner of the companies. The Commissioner challenged the companies’ claims that they were not residents in Australia for tax purposes. The primary judge found that Gould, a Sydney-based accountant, was the true owner of one of the Cayman Island companies and its appointor, holding the power to appoint Continue reading →

The High Court has allowed an appeal from the Full Court of the South Australian Supreme Court on admissions and discreditable conduct evidence. Castle and Bucca were convicted by a jury of murdering McDonald, Castle’s former partner, who was shot while sitting in a car driven by Castle. The prosecution’s case was that Castle and Bucca arranged the shooting, with Bucca hiding in the back seat. The defence for Castle contended that the shooter was another person, Gange, who had crept into the car through the car boot, unbeknownst to Castle, and shot McDonald. At trial Pascoe, an associate of Castle and Bucca, gave evidence that Bucca had shown handguns to her father months before the shooting, and that Bucca had said to her father after the shooting that ‘he didn’t mean to do it’. M gave evidence of a conversation between Castle and Bucca on the night of the shooting planning to meet and confront McDonald, and that while Gange had left that night he returned home before before the shooting occurred. Telephone tower records suggest that Bucca and Castle were at the scene of the shooting, Continue reading →