Eichmann and Commissioner of Taxation (Taxation) [2019] AATA 162
TAXATION – Capital Gains Tax – Small Business CGT concessions – whether land is an active asset – whether storing tools on land is using...
NKCX and Commissioner of Taxation (Taxation) [2019] AATA 124
TAXATION – GOODS AND SERVICES TAX - whether assessments and amended assessments of net amount were excessive for purposes of s...
Thomas v Commissioner of Taxation [2019] FCA 114
TAXATION – consideration of the question of the orders to be made by the primary judge in each proceeding upon remitter by the Full Court...
Sop & Sop Pty Ltd v Commissioner of Taxation [2019] FCA 102
PRACTICE AND PROCEDURE – application for summary dismissal of proceeding under s 31A(2) of the Federal Court of Australia Act 1976 (Cth)...
Victoria Power Networks Pty Ltd v Commissioner of Taxation [2019] FCA 77
TAXATION – assessable income – income according to ordinary concepts – non-cash business benefits – where electricity distributors were...
Agriwealth Capital Limited v Commissioner of Taxation [2019] FCA 56
TAXATION – applicant applied for a public (product) ruling in respect of its timber project for the 2018 year – respondent Commissioner...