News

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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Commissioner of Taxation v Sharpcan Pty Ltd [2018] FCAFC 163

TAXATION – appeal from a decision of the Administrative Appeals Tribunal – were taxpayer incurred expenditure to acquire gaming machine entitlements under Gambling Regulation Act 2003 (Vic) – whether Tribunal erred in finding that expenditure was on revenue account and deductible under s 8-1 of the Income Tax Assessment Act 1997 (Cth) – whether expenditure was “outgoing of capital, or of a capital nature” – whether expenditure was incurred to provide a necessary component of the profit-making structure of the taxpayer’s business TAXATION – whether expenditure on gaming machine entitlements was “capital expenditure” deductible over 5 years in accordance with s 40-880(2) of the Income Tax As

Nguyen v Commissioner of Taxation [2018] FCA 1420

TAXATION – appeal under s 44 of Administrative Appeals Tribunal Act 1975 (Cth) (AAT Act) and application under s 39B of Judiciary Act 1903(Cth) – where amended income tax assessments issued to applicant under item 5 of table in s 170(1) Income Tax Assessment Act 1936 (Cth) – whether Tribunal required to form an opinion as to fraud or evasion – whether by applying Binetter v Commissioner of Taxation [2016] FCAFC 163; (2016) 249 FCR 534 Tribunal was exercising judicial power of the Commonwealth – whether Tribunal erred when concluding applicant failed to discharge her onus of proof –– whether Tribunal erred by failing to re-exercise Commissioner’s discretion to remit penalties – no question of

Hourigan and Commissioner of Taxation (Taxation) [2018] AATA 3369

TAXATION – whether fraud or evasion – whether applicant discharged onus to show whether amended assessment excessive – whether liable for penalty uplift – unexplained deposits – whether shortfall interest charge should be remitted – decision under review regarding assessment set aside and remitted – administrative penalty and shortfall interest charges – further submissions Full decision here

Wu v Commissioner of Taxation [2018] FCA 1339

Appeal from the Administrative Appeals Tribunal INCOME TAX – application for extension of time and appeal from a decision of the Administrative Appeals Tribunal – where applicant submitted that he was a temporary resident until February 2009 and that the Tribunal had failed to consider whether s 768-910 of the Income Tax Assessment Act 1997 (Cth) applied to render the disputed deposits non-assessable non-exempt income – where the potential application of this provision was not raised before the Tribunal. Full decision here

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