Capital gains tax: Selling the deceased’s main residence
A dwelling is anything that is used for residential accommodation. Where an executor of an estate sells the deceased’s main residence within two years of the deceased’s date of death, any capital gain or loss will be disregarded, provided the property was not used to produce income. Import...
BCIPA appeals – applying to set aside judgment by another name
A respondent who applies to the Court to challenge an adjudication decision under Building and Construction Industry Payments Act 2004 (Qld) (BCIPA) as void will typically also seek to restrain the successful claimant from enforcing that decision and where judgment has been...
