Recent Cases

Hedges v Commissioner of Taxation [2023] FCAFC 105 (12 July 2023) (Logan, Goodman and Hespe JJ)


TAXATION – appeal from decision of primary judge dismissing appeal from decision of Administrative Appeals Tribunal – where taxpayer is retired partner of a law firm – whether appellant was entitled to receive capital proceeds from disposal of interest in goodwill of partnership – whether appellant made a capital gain