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.


Fitzpatrick Investments Pty Ltd v DXC Technology Australia Pty Ltd [2018] VSC 290

TAXATION AND REVENUE – Congestion Levy – Whether s 34 is a transitional provision – Whether congestion Levy can be recovered under s 34 of the Congestion Levy Act 2005 by former owner – Definition of “owner” under s 3 of the Congestion Levy Act 2005 – Definition of “reviewed” under s 34(7)(b) of the Congestion Levy Act 2005 – Pasen v Buy-Rite Discounts Pty Ltd (1992) V ConvR 54-431 – Whether s 34 of the Congestion Levy Act 2005 allows for double recovery – Indian Farmers Fertiliser Cooperative Ltd v Gutnick [2015] VSC 724; (2015) 304 FLR 199 - Congestion Levy Act 2005, ss 3, 34. LEASES AND TENANCIES – Outgoings – Whether congestion Levy is an outgoing – Whether congestion Levy can be recover

Bosanac v Commissioner of Taxation [2018] FCA 946

INCOME TAX – appeal by taxpayer from objection decision disallowing objections to notices of amended assessment – whether applicant discharged onus of proving impugned assessments were excessive ADMINISTRATIVE LAW – where Commissioner excluded applicant from “Project DO IT” initiative – challenge to validity of the resulting amended assessments and assessments of shortfall penalty pursuant to s 39B of the Judiciary Act 1903 (Cth) – whether reliance upon this initiative was justiciable in Pt IVC tax appeals Full decision available here.

Upcoming CPD 9 July 2018: Commissioner's Powers to Obtain Information Under s 353-10

The Commissioner has broad powers to compulsorily obtain information under s 353-10 of Sch 1 to the Taxation Administration Act 1953. In this practical session, a panel of experts will discuss issues including: Areas of focus for the ATO and tips for advisers/taxpayers What is a reasonable search effort in a digital environment, including where documents might be located offshore Claims for legal professional privilege Challenges to the form of s 353-10 notices Consequences for failure to comply. Drinks will be served after the seminar. CHAIR Angela Lee, Victorian Bar SPEAKERS W. Brind Zichy-Woinarski Q.C., Victorian Bar Rebecca Saint, ATO Alex Patrick, KPMG Kaitilin Lowdon, ABL DATE

Harding v Commissioner of Taxation [2018] FCA 837

TAXATION – Residency of taxpayer – Whether resident according to ordinary concepts – Whether resident according to Domicile test – Meaning of “permanent place of abode” outside Australia – Whether rented accommodation for a temporary purpose was a “permanent place of abode”. Full decision here.

Chhua v Commissioner of Taxation [2018] FCAFC 86

TAXATION – appeal from a decision of the Federal Court on demurrer – judicial review sought pursuant to s 39B of the Judiciary Act 1903 (Cth) in relation to the formation by the Commissioner of an opinion that there had been fraud or evasion for the purposes of item 5 of s 170(1) of the Income Tax Assessment Act 1936 (Cth) – circumstances in which the formation of a fraud or evasion opinion can be subject to judicial review. PRACTICE AND PROCEDURE – application for an extension of time for filing a notice of appeal – appeal from judgment on demurrer – whether demurrer finally disposed of the dispute – leave to appeal interlocutory decision. Full decision here.

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