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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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McKenzie and Commissioner of Taxation (Taxation) [2019] AATA 77

TAXATION – income tax assessments – whether the Applicant is entitled to deductions pursuant to s 8-1 of theIncome Tax Assessment Act 1997 – whether the Applicant’s expenditure was incurred in the course of producing assessable income – whether the outgoing was private or domestic in nature – the mere fact of connection between expenditure and the derivation of income insufficient – distinction between the activity of getting to work and the activity of working – objection decision affirmed Full decision here

Al Rubaei and Commissioner of Taxation (Taxation) [2019] AATA 71

TAXATION – shortfall penalty – whether assessment of shortfall penalty was properly imposed – shortfall amount resulted from recklessness by taxpayer or agent – whether to remit the shortfall penalty in whole or in part – non-remission of the penalty not unreasonable or unjust – 50% shortfall penalty for recklessness – 20% uplift – decision under review affirmed Full decision here

Commissioner of Taxation v BHP Billiton Limited [2019] FCAFC 4

TAXATION – appeal from Administrative Appeals Tribunal – where respondent (Ltd) is part of a dual-listed company arrangement with a non-resident company (Plc) – where third company (BMAG) is a controlled foreign company of Ltd for the purposes of Part X of theIncome Tax Assessment Act 1936 (Cth) – where BMAG derived income offshore from the sale of commodities it purchased from Plc’s Australian entities – whether that income of BMAG was “tainted sales income” to be included in the calculation of BMAG’s attributable income and hence included in the assessable income of Ltd under Part X of the ITAA 1936 – whether Ltd is an “associate” of Plc (or vice versa) under s 318(2) – whether Ltd is “suf

Qian and Commissioner of Taxation (Taxation) [2019] AATA 14

TAXATION – review of objection decision – eligibility for GST registration – whether Applicant an employee or independent contractor – employment characterisation – “labour hire” arrangement – significant degree of control practical not contractual – significant piece of equipment provided by Applicant – relevance of self-characterisation by parties of relationship – objection decision set aside Full decision here

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