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This page features a selection of recent cases of potential interest to our members and subscribers, as well as news updates from the Association. You can subscribe below to stay up to date with new posts.

Please note that this page is not a complete listing of all tax cases, but focuses on decisions of presidential members of the Administrative Appeals Tribunal, the Federal Court, and the High Court. Decisions may be removed from time to time.

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TAXATION – complying superannuation fund – taxation of superannuation entities – dividends from a company – whether a non-arm’s length relationship exists – where dividends paid according to shares held but whether transition of acquisition was non-arm’s length – wheth...

20 Oct 2019

PRACTICE AND PROCEDURE – Application for freezing orders against the respondents – whether a judgment for a tax debt will be enforceable in Hong Kong or China – whether the first respondent has a beneficial interest in the Mosman property – whether good arguable case...

TAXATION – superannuation excess transfer balance – whether pension drawdown debits or reduces transfer balance account – where applicant submits led into error by misleading content on ATO website – whether Tribunal has jurisdiction to determine whether content mislea...

TAXATION – capital gains – discount capital gains – where trustees of various trusts sold shares and made capital gains – where various roll-overs had occurred prior to the sale of the shares – whether the appellants were entitled to a “discount capital gain” under Sub...