Eu-Jin Teo

A contractual oxymoron? The enforcement of the negative stipulation in the context of employment and financial contracts

Lee Aitken, Eu-Jin Teo

Journal article  |  2020  |  Commercial Law Quarterly

This paper considers whether, and if so how, a court of equity will intervene to 'enforce' a 'negative stipulation' which implicit..

The Intangible Capital Gains Tax Trilemma for Corporate Spin-offs

Carlos Barros, Eu-Jin Teo

Scholarly Contribution to Database/Website  |  2019

Australia’s tax consolidation regime enables a 100% wholly owned group of companies to be taxed like a single taxpayer. Basically,..

A Contractual Oxymoron?: The Enforcement of the Negative Stipulation in the Context of Employment and Financial Contracts

Eu-Jin Teo

Conference Proceedings  |  2019  |  Proceedings of Contracts Conference

This paper considers whether, and if so how, a court of equity will intervene to “enforce” a “negative stipulation” which implicit..

Capital Gains Tax Issues With Respect to Various Intangibles Upon Deconsolidation

Eu-Jin Teo, Carlos Barros

Journal article  |  2019  |  Australian Tax Forum: a journal of taxation policy, law and reform

This article discusses, from a tax policy and legal perspective, the appropriate capital gains tax treatment of: goodwill, intelle..

'Creative Accounting': A Legal Approach to Earnings Management

E TEO, SA Hinchliffe

Book  |  2016

Clash of the Deeming Provisions: Pre-Capital Gains Tax Concessions, Tax Consolidation and Policy in the Federal Court

E TEO, C Barros, SA Hinchliffe

Journal article  |  2016  |  Australian Tax Forum: a journal of taxation policy, law and reform

The Federal Court of Australia in Financial Synergy Holdings Pty Ltd v FCT endeavoured to effectively reconcile complex and incons..

The Work Choices Legislation and High Court Decision in Retrospect

P Darvas, EJ Teo

Book  |  2015

This book analyses the judgments in the Work Choices Case through the lens of socio-political and legal factors.

Income and Assessable Income

E Teo, D Khoury

Reference Work  |  2013

Income and assessable income

E Teo, D Khoury

Scholarly edition  |  2013

Taxation law in context

SA Hinchliffe, E Teo

Book  |  2011