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Oppression in the corporate sphere concerns behaviour that is commercially unfair to one, some, or all of the relevant corporation’s members.
If the Court finds that oppression is made out, then it has the power to make a broad range of orders. The purpose of any such order is to cure the oppression; to balance out the unfairness.
Oppression is a complicated area and sometimes the outcome of oppression suits are counterintuitive. The matter of Dr Leo Shanahan v Jatese Pty Ltd  NSWSC 1088 is an example of this. In this matter, the NSW Supreme Court considered various instances of corporate oppression, pursuant to section 232 of the Corporations Act 2001 and there was a curious outcome.
On 11 July 2018, the ATO published draft Tax Ruling TR 2018/D2 – Fringe benefits tax: benefits provided to religious practitioners.
The public is invited to provide feedback to TR 2018/D2 until 24 August 2018.
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