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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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Price v Commissioner of Taxation [2019] FCA 543

TAXATION – withholding payments – whether, by virtue of s 18-15(1) of Sch 1 to the Taxation Administration Act 1953 (Cth), the applicant was entitled to a tax credit against his liability to income tax for amounts said to be withheld from salary or wages paid to him Full decision here

Racing Queensland Board v Commissioner of Taxation [2019] FCA 509

SUPERANNUATION – liability for superannuation guarantee charge – whether jockeys are employed by the applicant – Superannuation Guarantee (Administration) Act 1992 s 12(8)(a) – whether applicant is liable to make the payment of riding fees to jockeys – where centralised prizemoney system was established by the applicant to control race-related payments – where racing industry is heavily regulated by statute and national and local rules – where jockeys and trainers are required to be licenced by the applicant – vertical and horizontal contracts – whether applicant made payments on behalf of trainers – whether jockeys actually engaged by trainers SUPERANNUATION – where applicant superseded s

Deputy Commissioner of Taxation v Shi (No 2) [2019] FCA 503

PRACTICE AND PROCEDURE – interlocutory applications for suppression or non-publication orders – application for leave to inspect documents – where affidavits read in closed court – where exhibits to affidavits read in Chambers – whether affidavits and exhibits should be taken to have been used or deployed to engage open justice principle Full decision here

Hawkins v Commissioner of Taxation [2019] FCA 627

ADMINISTRATIVE LAW – application for judicial review of a decision of the Administrative Appeals Tribunal to dismiss in part the applicant’s application for orders that the Commissioner lodge certain documents – whether Tribunal applied the incorrect test – Administrative Appeals Tribunal Act 1975 (Cth) s 37 – Taxation Administration Act 1953 (Cth) s 14ZZF – where Tribunal’s power to order document production was modified by s 14ZZF – the Tribunal appropriately applied the “may be relevant” test ADMINISTRATIVE LAW – where applicant raised several additional grounds of review – where Commissioner had not yet lodged his statement of facts, issues and contentions – purpose of a statement of f

Commissioner of Taxation v Resource Capital Fund IV LP [2019] FCAFC 51

TAXATION – where provisions of the income tax law which refer to a company are read as also referring to a corporate limited partnership – where partners of a corporate limited partnership are jointly and severally liable to pay any amount that would be payable by the partnership – whether a corporate limited partnership is an entity which is liable to pay income tax – whether assessments issued to corporate limited partnerships should be treated as being assessments issued to all partners of each partnership CONSTITUTIONAL LAW – competency to object – where a corporate limited partnership is treated as a separate “taxable” entity – whether a corporate limited partnership is competent to

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