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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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Pintarich v Deputy Commissioner of Taxation [2018] FCAFC 79

TAXATION – General Interest Charge (GIC) – remission of GIC – where taxpayer applied for a full remission of GIC – where taxpayer also applied for a payment arrangement – where Deputy Commissioner sent letter to taxpayer to the effect that the Deputy Commissioner would accept a lump sum payment of a certain amount on or before a certain date – whether, by issuing the letter, the Deputy Commissioner made a decision to remit GIC – whether the primary judge erred in concluding that the Deputy Commissioner had not made a decision to remit GIC. Full decision here.

Decleah Investments Pty Ltd and Prince Removal and Storage Pty Ltd as Trustees for the PRS Unit Trus

TAXATION – goods and services tax – appeal from a decision of the Administrative Appeals Tribunal setting aside objection decision and increasing GST and administrative penalty payable – calculation of GST payable under margin scheme – valuation on an “as is” basis – whether an approved valuation for the purposes of A New Tax System (Goods and Services Tax) Act 1999 (Cth). Full decision here.

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