Mir v Mir

[2025] NSWCA 154

NSW Court of Appeal

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Interrogate

Catchwords

1. Partnerships and Joint Ventures
2. › Existence of partnership
3. › Whether business conducted through corporate and trust structures constituted overarching partnership
4. › Whether deliberate tax-driven structuring inconsistent with partnership
5. › Whether open to appellant to rely on subsequently declared overarching agreement as giving rise to partnership
6. › Partnership Act 1892 (NSW), ss 1, 2(1), 5, 9
1. Equity
2. › Trusts and trustees
3. › Appointment and removal of trustees
4. › Discretion to remove trustee for misconduct
5. › Whether House v The King error established
6. › Whether denial of trust property and dishonest conduct warranted removal
7. › Whether future possibilities regarding overarching agreement were relevant considerations
8. › Trustee Act 1925 (NSW), s 70
1. Appeal
2. › Standard of appellate review
3. › Discretionary decisions
4. › Removal of trustees
5. › Whether decision entitled to especial weight
6. › House v The King (1936) 55 CLR 499

Quick Take

Where a business has been deliberately structured through corporate entities and trusts on professional advice for tax efficiency, the deliberate adoption of that structure is a weighty factor against a finding that an overarching partnership existed, even where the business displays many indicia of partnership including joint control and equal profit sharing.