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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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S M Ho & K W Loh & T T Low & W W Orr and Commissioner of Taxation (Taxation) [2018] AATA

GOODS AND SERVICES TAX – sale of property – subdivision of property - whether property is the supply of a going concern – whether margin of sale made correctly – whether default assessment made correctly – whether sale of property was an input taxed supply – whether shortfall penalty correctly imposed – whether default assessment penalty correctly imposed – estoppel - decision varied Full decision here

Satyam Computer Services Limited v Commissioner of Taxation [2018] FCAFC 172

TAXATION – international taxation – double taxation agreement between Australia and the Republic of India (the Indian agreement) – interpretation of double taxation agreements - interaction between domestic tax law and double taxation agreements - where company resident in India for tax purposes – whether payments to the company that are royalties for the purposes of the Indian Agreement but are not otherwise royalties under Australian tax law are deemed to be Australian source income by reason of Article 23 of the Indian Agreement and ss 4and 5 of the International Tax Agreements Act 1953 (Cth) and therefore included in the company’s assessable income for Australian tax purposes Full decisi

Douglass and Commissioner of Taxation (Taxation) [2018] AATA 3729

TAXATION – review of objection decisions – whether Applicant engaged by employer to produce a result – whether the Applicant’s partnership business satisfied the “results test” and was therefore a personal services business – relevance of “custom or practice” to “results test” criteria – criterion for producing a result not statutorily defined – concept of “working for a result” distinguished from “income for producing a result” – Applicant’s conduct with respect to reporting income satisfies criterion of recklessness – decisions under review affirmed. Full decision here

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