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INCOME TAX – withholding payments – where primary judge found respondent was entitled to a credit for amounts said to be withheld from salary or wages paid to her pursuant to s 18-15(1) of Sch 1 to the Taxation Administration Act 1953 (Cth) – whether primary judge erred in accepting the veracity of the respondent’s purported PAYG payment summaries, payslips and written offers of employment – where Commissioner of Taxation contended that the documents had either not been prope

His Honour Justice Steward delivered the keynote speech at the Tax Bar Association Annual Dinner held on 29 November 2018, reflecting on the history of the legal profession and of the Tax Bar Association. You can read the full version of his Honour's speech here.

PRACTICE AND PROCEDURE – ex parte application for freezing orders – whether real risk of removal or dissipation of assets Full decision here

TAXATION – appeal from an objection decision of the Commissioner of Taxation – where the taxpayer made gains from investments in the United States – where tax was paid in the United States on the gains realised – where the gains were also taxable under Australian tax law as capital gains – where the Commissioner denied the taxpayer a foreign income tax offset against his tax liability in Australia on the gains to the extent of half of the United States tax paid – issue as to

TAXATION – tax treatment of net profits realised from sale and exchange of shares – whether net profits assessable as ordinary income or on capital account – appeal to Court and application for review to Tribunal – concurrent hearing – applicant involved in business operation or commercial transaction – shares held and sold on revenue account – profits assessable as ordinary income – application for review and appeal to be dismissed TAXATION – administrative penalties – rec

CONTRACTS - Commissioner agreed to forbear from taking recovery action against applicants in respect of tax related liabilities until outcome of challenges to liabilities - consideration of proper construction of the terms of the agreement - whether security had to be provided within 30 days before agreed forbearance would operate - whether applicants provided required security - whether Commissioner bound to forebear from enforcing liabilities - whether principles of relief

PRACTICE AND PROCEDURE – discovery – in Judicial Review Proceedings – no foundation shown for relief Full decision here