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.


Deputy Commissioner of Taxation v Ziolkowski (No 3) [2019] FCA 443

PRACTICE AND PROCEDURE – application for writ for levy of property – where s 53 of the Federal Court of Australia Act 1976 (Cth) provides that the Federal Court has all of the enforcement powers of the Supreme Court of the State in which judgement was delivered – whether the conditions for issuing a writ for levy of property under s 106 of the Civil Procedure Act (NSW) are satisfied – writ for levy of property issued Full decision here

SM Employment Pty Ltd v Commissioner of Taxation [2019] FCA 464

PRACTICE AND PROCEDURE – where parties have reached a compromise agreement – whether such agreement overtakes the decision under review – whether application should be dismissed – suppression orders – whether a suppression order under s 37AF of the Federal Court of Australia Act 1976 (Cth) ought to be made – where interim suppression order had been made – whether interim order should be continued after the dismissal of the application – effect of the disclosure of the applicant’s director’s and his family’s medical conditions Full decision here

Hourigan and Commissioner of Taxation (Taxation) [2019] AATA 558

TAXATION – tax liability – shortfall amount – imposition of administrative penalties – imposition of shortfall interest charges greater than 20% – whether there was intentional disregard by the taxpayer – whether the taxpayer was reckless – where no grounds for remission of administrative penalties exist – where no grounds for remission of shortfall interest charges exist – decision under review is varied Full decision here

Trustee for the Michael Hayes Family Trust v Commissioner of Taxation [2019] FCA 426

TAXATION – income tax – trusts – whether a trust is a “public trading trust” pursuant to s 102R(1)(b) of the Income Tax Act 1936 (Cth) – whether trust is a public unit trust – application of s 102P(10) – whether the trust’s “beneficial interest in property” of another trustee estate consists of the units of a unit trust – scope of “beneficial interest” necessary for s 102P(10) – whether trust is a “trading trust” operations of a trading business – whether trustee not liable under s 99A because it was not entitled to the net income of a trust TRUSTS – construction of trust deed – whether trust deed ambiguous – where trust deed identified “Second Absolute Beneficiary” as a named company “as

Paule v Commissioner of Taxation [2019] FCA 394

TAXATION – appeal from decision of the Commissioner of Taxation to disallow objections to amended assessments – where trustees of various trusts sold shares and made capital gains – where various roll-overs had occurred prior to the sale of shares – whether provisions of Subdiv 115-A of the Income Tax Assessment act 1997 (Cth) operated such that the trustee was taken to have held the shares for a period of at least 12 months – whether s 115-30 or s 115-34 or both deemed the shares to have been acquired at least 12 months earlier – whether the applicants’ construction of ss 115-25, 115-30 and 115-34 was open on the wording of the provisions – whether the Court should read into s 11534 a refer

YPQF and Commissioner of Taxation (Taxation) [2019] AATA 518

INCOME TAX – assessment of payments said to be loans – whether payments were borrowed money or proceeds from disposal of assets from China – fraud or evasion – decision affirmed for 2011 and 2012 years of income – decision varied for 2013 year of income Full decision here

JSJG and Commissioner of Taxation (Taxation) [2019] AATA 336

TAXATION – capital gains tax – whether there is a CGT exemption – private ruling settlement sum provisions – settlement release agreement – whether sum relating directly to compensation – whether compensation for the taxation consequences of the receipt of a lump sum instead of payments on a monthly basis – total permanent disability payment as capital in nature – decision set aside Full decision here

Wainwright and Commissioner of Taxation (Taxation) [2019] AATA 333

TAXATION – self managed superannuation fund – superannuation funds accessed before conditions of release met – superannuation funds used to meet personal expenses – benefits received not included in income tax return – whether benefits to be assessed in the year that they were received – administrative penalty and shortfall interest charges – whether Commissioner should have exercised his discretion to not include benefits in assessable income – unreasonable for the Commissioner to include a benefit in the Applicant’s assessable income – decision under review affirmed – decision under review set aside and substituted Full decision here

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