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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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Schweitzer and Commissioner of Taxation (Taxation) [2019] AATA 1100

TAXATION – application for review of an objection decision – whether Commissioner can grant release of certain tax liabilities – whether liabilities ‘tax’ under Item 6 of s 340-10(2) of the Tax Administration Act 1953 – no release from judgment debt or interest – whether applicant should be released from tax liabilities – no serious financial hardship – decision affirmed Full decision here

Roszkiewicz and Commissioner of Taxation (Taxation) [2019] AATA 931

TAXATION – where Applicant derived income in 2017 financial year which was earned in 2016 financial year – which accounting method is appropriate – whether income should be included as assessable in 2016 or 2017 financial year – decision under review affirmed. Full decision here

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